Computer Programme - Judgment Search Results

Collector of Central Excise and Vs. Allied Computers and ors.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(13)ECC87

..... manufacturer s leaflet which showed that the machine could perform the functions of a computer it could execute programmes as seen from the following sentence in the leaflet it is intended to ..... information etc etc the peripherals are only aids to the people who use the computer to put in programmes and to obtain the result of the processing by the main or chief .....

Collector of Central Excise Vs. Allied Computers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(13)LC379Tri(Delhi)

..... information etc etc the peripherals are only aids to the people who use the computer to put in programmes and to obtain the result of the processing by the main or chief ..... may be almost instantly retrieved and the stored sequential or adaptive instructions programme steps represent the differences between the computer and the calculator these differences are of tremendous importance a simplified .....

Collector of Central Excise Vs. Sunray Computers (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(22)ECC362

..... is chargeable to excise duty that software is nothing but computer language programme and knowledge or instruction on how to use the hardware ..... research and programming and keys the programme directly into the memory of the customer s computer it being purely a service activity ..... as well viii the respondents made a point that their programme was tailor made for each customer we do not think .....

Ultra Business Machine Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(43)ELT702TriDel

..... processing unit the drive feeds the disc memory into the computer for utilizaration in the programme it can also inscribe code from the computer on the disc but a floppy disc drive does ..... appellants the asstt collector held that floppy disk drives were principally peripheral equipments for a computer it was designed to be used as a machine for transcribing the data onto data .....

O'Connor Vs. Ortega

Court: US Supreme Court

involved in running the residency program around contracts around the computer around the areas that we were interested in investigating moreover

Church of Scientology Vs. Irs

Court: US Supreme Court

of written record correspondence document memorandum form computor sic tape computor sic program or microfilm which is contained in an extensive

Dhronamraju Satyanarayana Vs. N.T. Rama Rao and ors.

Court: Andhra Pradesh

Reported in: AIR1988AP144

k bhaskaran c j 1 article 164 1 of the constitution lays down the chief minister shall be appointed by...

Hind Tools and Dies (P.) Ltd. Vs. Fourth Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1987)20ITD94(Pat.)

..... of relief under section 80j the assessee took up the expansion programme in 1974 the assessee obtained loan from bihar state financial ..... assessee constructed new unit with borrowed capital and therefore if the computation of relief is made the assessee cannot get relief on ..... the answer of the above question is in the affirmative the computation of relief starts which is the second stage therefore the .....

Commissioner of Income-tax Vs. Barium Chemicals Ltd.

Court: Andhra Pradesh

Reported in: (1987)64CTR(AP)79; [1987]168ITR164(AP)

..... half way through the assessee felt that it was not possible to go through the programme accordingly it requested m s atkins to receive rs 50 000 towards services rendered by ..... to messrs chemicals and technical services london and claimed the same as revenue expenditure in computing the profits for the assessment year 1968 69 this amount was paid pursuant to the .....

S.F. Arts and Athletics, Inc. Vs. Usoc

Court: US Supreme Court

s f arts athletics inc v usoc 483 u s 522 1987 u s supreme court s f arts athletics...