Computer Programme - Judgment Search Results

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 .....

Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise, Ahm ...

Court: Supreme Court of India

Reported in: (2006)108BOMLR296; 2006(194)ELT129(SC); JT2006(1)SC353; 2006(1)SCALE314; (2006)2SCC336

..... that sub heading 8524 30 covered recorded magnetic disks such as a floppy containing a computer programme whereas all other types of recorded media stood covered under sub heading 8524 90 and ..... has to be programmed by a special programming product called an eprom or a device programmer the computer cannot store data in an eprom because the eprom is a read only memory .....

Mphasis Bfl Ltd. Vs. Income Tax Officer (Taxation)

Court: Income Tax Appellate Tribunal ITAT

..... the copyright act makes the right of selling or renting out a copy of the computer programme a copyright software as a product cannot be sold outright without transferring copyright contained in ..... software the tribunal also held that the appellant had acquired a readymade off the shelf computer programme for being used in business no right was granted to the appellant to utilise the .....

Sheraton International Inc. Vs. Deputy Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)293ITR68(Delhi)

..... i to iv iva and v explanation 3 for the purposes of this clause computer software means any computer programme recorded on any disc tape perforated media or other information storage device and ..... includes any such programme or any customized electronic data b a person who is a resident .....

Sudarshan Chemical Industries Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)110ITD171(Pune.)

..... on the principles of ejusdem generis by which such license fees for user of a computer programme paid are not covered by that provision and it be held accordingly 5 the learned ..... learned cit a erred in treating the license fees paid on account of user of computer software programme as capital expenditure as laid down in section 32 1 ii and considering the .....

infosys Technologies Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2007)109TTJ(Bang.)631

..... notice that the appellant is involved in developing software these software are provided through the computer programmes developed by them the software technology parks of india has accepted the software export figures ..... book filed by the appellant also indicates that the company is involved in creation of computer programmes as per the specification agreed to with the customers we are also of the .....

Mbl Research and Consultancy Vs. Jt. Cit (Assts), Special Range 6

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2007)103ITD438(Hyd.)

..... there can be a case where an assessee manufacturing a computer programme can be said to have manufactured an article or thing even ..... though the computer programme may not be in tangible form a look at the ..... software which the company uses the company apart from standard software programme like foxpro etc also uses custom made software like x cross .....

In Re: Imt Labs (India) (P) Ltd.

Court: Authority for Advance Rulings

..... offer for sale or for commercial rental any copy of the computer programme the us copyright act also treats the computer programme as copyright section 106 of the 1976 copyright act defines copyright ..... transfer of ownership or by rental lease or lending copyrightable works include literary works also computer programme therefore falls under literary works in view of the above in this case assessee .....

In Re: Imt Labs (India) P. Ltd.

Court: Authority for Advance Rulings

..... the copyright act 1957 section 14 b i defines copyright in the case of a computer programme to sell or give on commercial rental or offer for sale or for commercial rental ..... any copy of the computer programme the us copyright act also treats the computer programme as copyright section 106 of the 1976 copyright act defines copyright .....

Bharati Cellular Ltd. and anr. Vs. Jai Distillers P. Ltd.

Court: Mumbai

Reported in: AIR2007Bom33; 2006(4)BomCR280; 2006(33)PTC220(Bom)

..... in the case of a literary dramatic or musical work not being a computer programme i to reproduce the work in any material from including the storing ..... in sub clauses i to vi b in the case of a computer programme i to do any of the acts specified in clause a ii ..... give on hire or offer for sale or hire any copy of the computer programme regardless of whether such copy has been sold or given on hire .....