Computer Programme - Judgment Search Results

Cybertech Systems and Software Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)106TTJ(Mum.)257

..... and produce includes production of computer programme what qualifies as an article or thing is production of a computer programme 2 the words computer programme are not defined in ..... electrical machines controllers for machines technical know how related to software and computer programmes and accessories telecommunication instruments and systems facsimile transreceiver electronic private automatic .....

Sonata Information Technology Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2006)103ITD324(Bang.)

..... types is not material copyright law is interested in the computer software and not in the computer itself 3 63 computer programme computer programme has been held to be literary work written down ..... work something which is new and of original character 3 64 statutory definition of computer programme computer programme means a set of instructions expressed in words codes schemes or in any other .....

Director of Income Tax Vs. Infrasoft Ltd.

Court: Delhi

..... the right to prepare derivative computer programmes based upon the copyrighted computer programme iii the right to make a public performance of the computer programme iv the right to publically display the computer programme 169 a copyrighted article .....

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court: Supreme Court of India

..... conclusions under section 2 o of the copyright act a literary work includes a computer programme and a computer programme has been defined under section 2 ffc of the copyright act to mean a ..... the copyright act importantly the making of copies or adaptation of a computer programme in order to utilise the said computer programme for the purpose for which it was supplied or to make up .....

Assistant Commissioner of Vs. Amadeus India (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... that such deduction was allowable only in the case of export of computer software and such computer software means any computer programme he felt that the activities of the assessee clearly revealed that ..... this regard as per explanation b of section 80hhe computer software means any computer programme but once the scope of the words computer programme was not explained in section 80hhe we have to .....

Cybertech Systems and Software Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)3SOT121(Mum.)

..... and produce includes production of computer programme what qualifies as an article or thing is production of a computer programme 2 the words computer programme is not defined in the ..... electrical machines controllers for machines technical know how related to software and computer programmes and accessories telecommunication instruments and systems facsimile trans receiver electronic private .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)96TTJ(Delhi)1

..... the copyright act 1957 defines literary work to include computer programmes tables and compilations including computer databases the computer programmes are not capable of being protected by patent once ..... the right to prepare derivative computer programmes based upon the copyrighted computer programme iii the right to make a public performance of the computer programme 169 a copyrighted article has .....

S.Karunanithi Vs. Government of Tamil Nadu

Court: Chennai

..... increase the scale of pay of the petitioner in the post of computer programmer on par with the computer programmers working in the tafcorn and other departments is not only unjust and ..... the entire computerisation work single handedly whereas in tafcorn in addition to computer programmer there is one more computer operator working further in the second respondent corporation as there is reduction .....

Syed AsifuddIn and ors. Vs. the State of Andhra Pradesh and anr.

Court: Andhra Pradesh

Reported in: 2006(1)ALD(Cri)96; 2005CriLJ4314

..... computer computer programme computer system or computer network ii intentionally or knowingly causes another to conceal destroy or alter any computer source code used for a computer computer programme computer system or computer ..... conceal destroy or alter any computer source code used for a computer computer programme computer system or computer network when the computer source code is required to .....

Samsung Electronics Company Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2005)94ITD91(Bang.)

..... other person the use of or right to use the copyright of the computer programme he submitted that universally a computer programme is categorized as a copyrighted work and transfer of a copy of ..... he further submitted that the assessee had acquired readymade off the shelf computer programme for use in its business the computer programme is not meant to be used for distribution to public or for .....