Computer Programme - Judgment Search Results
Home > Cases Phrase: computer programme Year: 2002 Page 1 of about 83 results (0.05 seconds)isbc Consultancy Services Ltd. Vs. Deputy Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-29-2002
Reported in: (2004)88ITD134(Mum.)
..... articles or things referred to in clause i of sub section 2 includes production of computer programmes 18 the central and pivotal question before us is whether the assessee is engaged ..... clause vi of the explanation produce in relation to articles or things includes production of computer programmes in our opinion customization process undertaken by the assessee constitutes production inasmuch as in .....
Tag this Judgment! Ask ChatGPTinfotech Enterprises Ltd. Vs. Joint Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: May-31-2002
Reported in: (2003)85ITD325(Hyd.)
..... explanation of the term produce was inserted to state that produce includes production of computer programmes 4 certain issues arising from the abovementioned provisions are causing disputes between the ..... that explanation to section 10a 10b specifically defines manufacture and produce to include computer programmes the aforesaid clarificatory definition is not there in section 80 i accordingly the .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Arawali Constructions Co. (P.) Ltd.
Court: Rajasthan
Decided on: Jul-09-2002
Reported in: (2002)177CTR(Raj)79; [2003]259ITR30(Raj)
..... as under during the accounting year 1984 85 the assessee has purchased the computer programme from hindustan computers ltd this computer programme is in fact a revenue expenditure being debited to the profit and loss ..... paid for consultancy fee and in fact it is an out right purchase of a computer programme which relates to technical know how it is an asset of capital nature therefore treating .....
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Court: Rajasthan
Decided on: Jul-09-2002
Reported in: [2002]124TAXMAN146(Raj)
..... under during the accounting year 1984 85 the assessee has purchased the computer programme from m s hindustan computers ltd this computer programme is in fact a revenue expenditure being debited to profit and loss ..... has been paid for consultancy fee and in fact it is a outright purchase of computer programme which relates to technical know how it is an asset of capital nature therefore treating .....
Tag this Judgment! Ask ChatGPTKongu Engineering College Represented by Its Correspondent, Mr. M.N. R ...
Court: Chennai
Decided on: Jul-03-2002
Reported in: (2002)2MLJ777
..... be conducted by state government autonomous institution universities the admission test for computer programme should test candidates for mathematical ability and logical reasoning in the admission for ..... in engineering technology architecture town planning management pharmacy electronic computer science applied arts and crafts and such other programmes or areas as the central government may in .....
Tag this Judgment! Ask ChatGPTR.S. Bhagwat Vs. Assistant Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-28-2002
Reported in: (2003)78TTJ(Mum.)641
..... she has mentioned that the assessee has developed hindi marathi i e devanagari based computer programme the software developed can be used in printing newspaper magazines books and various other ..... the debate adverted to by us as to development of customised computer software programmes for a customer do not constitute computer and data processing services because the true object of software .....
Tag this Judgment! Ask ChatGPTSoma Textiles and Industries Ltd. Vs. Deputy Commissioner of Income Ta ...
Court: Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on: May-21-2002
Reported in: (2003)87ITD326(Ahd.)
..... the another payment is for developing a computer programme the purpose of expenditure related to computer programme was to facilitate the running of ..... relate to save revenue expenditure of the business the programme developed is only to be used by the assessee ..... this but looking to the economic globalisation particularly in computer area such expenditure cannot be treated as capital expenditure .....
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Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on: May-21-2002
Reported in: (2002)(104)LC421Tri(Delhi)
..... has been defined as a totality of programmers usable on a particular kind of computer together with the documentation associated with a computer programme such as manuals diagrams and operating instructions ..... authority in the adjudication order that the different modules of software imported are for computer aided design and manufacturing even it is mentioned in the memorandum of appeal that .....
Tag this Judgment! Ask ChatGPTRamoji Rao Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on: Nov-29-2002
Reported in: (2003)(161)ELT494Tri(Bang.)
..... then brings them to life the frequent appearance of computer images in film scenes has created a new special effects technician a computer programmer who can stand by on the set to operate ..... craftsmanship more than 50 designers employing techniques of traditional method of designing as well as computer graphs give shape to the thoughts of the art director they prepare intricate drawings and .....
Tag this Judgment! Ask ChatGPTYokogawa Blue Star Ltd. Vs. Soffia Software Ltd. (Formerly Soffia Info ...
Court: Chennai
Decided on: Oct-11-2002
Reported in: [2004]119CompCas929(Mad); [2004]55SCL340(Mad)
..... to work on the projects of the respondent as computer programmers analysts the respondent was to raise orders from time ..... respondent company is to carry on business in computer software development computer consulting etc both the petitioner and the ..... consulting the petitioner specializes in software design and development computer consulting and contract programming services etc the respondent .....
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