Information Processing - Judgment Search Results

Business Information Processing Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2000)73ITD304(JP.)

..... which is quite frequent in the modern period of revolution in information technology the software has also to be amended in order ..... the case are that assessee derives income mainly from computer data processing services and sale of computer stationery the assessee is mainly ..... ble apex court has held that the improvisation in the process and technology in some areas of the enterprise was supplemental .....

Siemens Information Processing Services Pvt. Ltd. Bangalore, Rep. by I ...

Court: Karnataka

Reported in: 2012(1)KCCR66; 2012(2)KantLJ558

..... 2010 approving the scheme of amalgamation whereunder it is sought to be amalgamated with siemens information systems ltd transferee the true extract of the board resolution is appended to the present ..... enumerated in the memorandum and articles of association and carries on its business in data processes call centre operators and render services in connection therewith as mentioned in detail therein 6 .....

Siemens Information Processing Services Private Limited. Vs. Nil

Court: Karnataka

got only two shareholders i e the transferee company siemens information systems limited which holds 49 of its paid up share

Deputy Commissioner of Income Tax Vs. Finolex Pipes Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2007)106TTJ(Pune.)741

..... agreement describes as follows owner desires to receive from contractor a licence technical information process design documentation and technical assistance by delegating expatriate personnel and by training owner ..... films any patent trade mark design or model plan secret formula or process or for information concerning industrial commercial or scientific experience the renowned author has discussed .....

National Cable and Telecommunications Assn. Vs. Brand X Internet Servi ...

Court: US Supreme Court

..... offering because the consumer uses the high speed wire always in connection with the information processing capabilities provided by internet access and because the transmission is a necessary component ..... because a consumer uses the high speed wire always in connection with the information processing capabilities provided by internet access and because the transmission is a necessary component .....

Justice k.s.puttaswamy(retd) Vs. Union of India

Court: Supreme Court of India

..... policy may provide for a identifying and maintaining an inventory of assets associated with the information and information processing facilities b implementing controls to prevent and detect any loss damage theft or compromise .....

Sonata Information Technology Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2006)103ITD324(Bang.)

..... of literary and artistic works computer computer includes any electronic or similar device having information processing capabilities see section 2 ffb no exhaustive definition of a computer is possible or ..... in a machine readable medium of causing a computer electronic or similar device having information processing capabilities to perform or achieve a particular task or result the words schemes or .....

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court: Supreme Court of India

..... institution xxx xxx xxx ffb computer includes any electronic or similar device having information processing capabilities ffc computer programme means a set of instructions expressed in words codes ..... any patent trade mark 57 design or model plan secret formula or process or for information concerning industrial commercial or scientific experience including gains derived from the alienation .....

N.V. Philips Vs. Commissioner of Income-tax (No. 1)

Court: Kolkata

Reported in: (1987)65CTR(Cal)103,[1988]172ITR521(Cal)

..... the assessee maintained technical research establishments in the united kingdom from which latest information processes and invention relating to goods manufactured by the assessee were communicated to ..... and development expenditure incurred by the assessee for acquisition discovery and development of information processes and invention the government of india permitted the indian subsidiary to pay .....

In Re: P. No. 30 of 1999

Court: Authority for Advance Rulings

Reported in: (1999)238ITR296AAR

..... z of usa 4 y the applicant company has inter alia a world wide information processing telecommunication centre hereinafter referred to as wipt centre at usa it owns and maintains ..... or television broadcasting any patent trademark design or model plan secret formula or process or for information concerning industrial commercial or scientific experience including gains derived from the alienation or .....