Computer Programme - Judgment Search Results

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 .....

M/S. Associated Cement Companies Ltd. Etc. Etc. Vs. Commissioner of Cu ...

Court: Supreme Court of India

Reported in: AIR2001SC862; 2001(74)ECC1; 2001(128)ELT21(SC); JT2001(2)SC141; 2001(1)SCALE436; (2001)4SCC593; [2001]1SCR608; [2001]124STC59(SC)

..... all er 481 sir iain glidewell in relation to whether computer programme on a disc would be regarded as goods observed at page ..... any manual similar would be the position in the case of a programme of any kind loaded on a disc or a floppy for ..... by means of a duplicating machine produced under the control of a computer embossed photographed photocopied thermo copied or typewritten heading 49 05 pertains .....

M/S. Elgi Equipments Ltd., India Vs. C.C.E. Coimbatore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... 03 1990 to june 1990 because of an error in the computer programme sri t frank admitted that in respect of transactions which were ..... 03 1990 to june 1990 because of an error in the computer programme shri t frank admitted that in respect of the transactions ..... sales service and other sales expenses the detection of mismanagement of computer and modifications made in duplicate copy of gate pass without .....

Dharmendra Parth Vs. State of Rajasthan

Court: Rajasthan

Reported in: [2002(93)FLR403]; 2002(1)WLC609

..... may be vacancies available to the lab operator or computer programmer the petitioner would be considered for the post of lab operator or computer programmer or any other post befitting the qualifications of ..... near to the qualifications acquired by such candidate a mechanical engineer civil engineer or computer engineer has an aptitude for technical job and his services can be utilised preferably .....

Asstt. Cit Vs. Amadeus India (P) Ltd.

Court: Delhi

Reported in: [2001]79ITD407(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 assessed clearly revealed that ..... this regard as per explanationn 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 .....

Tata Consultancy Services Etc. Vs. State of Andhra Pradesh

Court: Supreme Court of India

Reported in: (2001)2CompLJ217(SC); 2001(74)ECC521; 2001(129)ELT3(SC); [2001]249ITR99(SC); JT2001(3)SC488; 2001(2)SCALE417; (2001)4SCC629; [2001]2SCR359; [2001]122STC198(SC); [2001]115TA

..... that the distinction between books films videotapes audio tapes etc on the one hand and computer programme on the other on the basis that the former cannot exist without the tangible medium ..... in advent systems limited v unisys corporation 925 f 2d 670 3d cir 1991 that computer programmes are the product of an intellectual process but once implanted in a medium are widely .....

Commissioner of Income-tax Vs. Technotive Eastern (Pvt.) Ltd.

Court: Guwahati

..... subsequent processing as storing updating combining rearranging or printing out by a computer computer means one that computes specifically a programmable electronic device that can store retrieve and process data there cannot be ..... 80hh and 80 i of the income tax act 1961 on income earned through computer documentation service rendered to the customers sri u bhuyan the learned advocate for the .....

Hyderabad Industries Ltd. Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Reported in: [2001]252ITR401(AP)

..... output the processor has to translate the language of the programmer into the computer code form which is used internally by the computer a computer system or an electronic data processing system is physically ..... tapes and wires for carrying and transforming data and information as coded into instructions and computations in view of the varied functions which the system is capable of performing data .....

Commissioner of Income-tax Vs. Vinay Kumar Sigtia

Court: Orissa

Reported in: [2003]262ITR686(Orissa)

..... data to machine readable form and its subsequent processing by a computer computer means one that computes specifically a programmable electronic device that can store retrieve and process data therefore there ..... in support of this contention however the did not make any investigation regarding computation of investment allowance therefore we have asked the learned representative for the assessee .....

M/S Digital Equipment (India) Vs. Collector of Customs, Bangalore

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in: (2001)(75)ECC580

..... cartridge diskette tape etc the set of instruction known as programmes encoded on such carrier medium is transferred on to the computer hard disc and the same is used for analysing information ..... or data the software is thus a programme with which the intended activities are carried on by using the computer the instruction manual the printed book helps to understand .....