Computer Programme - Judgment Search Results

Deputy Commissioner of Vs. Rajasthan Patrika (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1992)41ITD349(JP.)

..... of a key from the four type dics the mini computer programme handles all the subtleties of typesetting for different languages and ..... brochure the item in question was described as a mini computer the inspecting assistant commissioner assessment noticed that it was classified ..... system and therefore for all practical purposes it was a computer and therefore entitled to depreciation 20 leaving aside the .....

Dinesh Chandra Sharma Vs. the State of Rajasthan and anr.

Court: Rajasthan

Reported in: 1992(1)WLN84

..... petitioner is holding a diploma in computer operator and computer programmer from the indian institute of computer training udaipur and has passed first ..... that the required qualification for appointment on the post of computer operator is graduate the stand taken by the respondents ..... forward it is undisputed that the petitioner was appointed as computer operator with effect from 12 4 1989 and since .....

Joshi and Sahney Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1992)42ITD122(Pune.)

..... a small scale industrial unit he also gave complete details of the computer and stated that one full time programmer data entry and console operator and one system analyst arc separately employed ..... for operating the computer the nature of services undertaking is said to be writing .....

J.B. Boda and Co. (P.) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1992)41ITD36(Mum.)

..... ii or an association for carrying out rural development programme in india specified under section 35cca should be excluded in computing the expenditure deductible from the foreign commission earnings the ..... association or institution which has as its object the training of persons for implementing programmes of rural development provided that the assessee furnishes the certificate referred to in sub .....

Quill Corp. Vs. North Dakota

Court: US Supreme Court

id at 208 209 moreover the court observed advances in computer technology greatly eased the burden of compliance with a welter

Madras Fertilizers Ltd. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1994]209ITR174(Mad)

..... etc audio visual advertisement expenditure and also subsidy to farmers which covers field extension programmes expenditure on demonstration plots farmer dealer meetings and also soil test expenses and other ..... assessee claimed relief under section 80j claim negatived by income tax officer ito ito computed relief under section 80j proportionately for period of five months period of construction .....

Commissioner of Income-tax Vs. Simon-carves Ltd.

Court: Kolkata

Reported in: [1993]202ITR858(Cal)

..... capacity was given contracts by the hindusthan steel ltd in their 1 6 million expansion programme in the appeals before the tribunal the only contracts which fell for consideration whether given ..... undertaken by the assessee had a rupee portion and a sterling portion the method of computing the income in respect of completed contracts as adopted by the income tax officer in .....

Sri Srinivasa theatre and ors. Vs. Government of Tamil Nadu and ors.

Court: Supreme Court of India

Reported in: AIR1992SC999; JT1992(2)SC312; 1992(1)SCALE643; (1992)2SCC643; [1992]2SCR164; [1993]89STC201(SC)

b p jeevan reddy j 1 heard learned counsel for the petitioners and the respondents 2 leave granted 3 these...

Associated Marketing Agencies Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1992)43ITD543(Mad.)

..... assessee is compelled to provide it for retaining the delegates to pursue the sales promotion programme thus factually the expenditure was incurred for sales promotion and the hospitality was only incidental ..... i propose to provide that 20 per cent of such expenditure will be disallowed in computing the taxable profits the income tax act provides for the disallowance of entertainment expenses beyond .....

Thirumuruga Kirupananda Variyar Thavathiru Sundaraswamigal Medical Edu ...

Court: Chennai

Reported in: (1993)1MLJ307

orderk s bakthavastsalam j 1 the above writ petition is preferred by the petitioner trust challenging the order of medical...