Information Processing - Judgment Search Results

Maruti Udyog Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)92ITD119(Delhi)

..... ttj chd 422 2002 122 taxman 235 chd mag 3 business information processing services v asstt cit 2000 67 ttj jp 131 1999 ..... present case in cases of toil bellsouth ltd supra and business information processing services supra the tribunal was concerned with cases where the ..... cost of assets which is not permissible under the provisions of it act on appeal the cit a upheld the disallowance on different .....

Tata Consultancy Services Vs. State of Andhra Pradesh

Court: Supreme Court of India

Reported in: AIR2005SC371; (2004)192CTR(SC)257; 2004(178)ELT22(SC); [2004]271ITR401(SC); 2006(33)PTC652(SC); 2004(9)SCALE349; (2005)1SCC308; [2004]137STC620(SC)

..... act 1957 these read as follows computer includes any electronic or similar device having information processing capabilities computer programme means a set of instructions expressed in words codes schemes or ..... tangible personal property the reasoning for arriving at this conclusion is basically that the information contained in the software programs can be introduced into the user s computer by .....

Maruti Udyog Ltd. Vs. Dy. Cit

Court: Delhi

Reported in: [2005]92ITD120(Delhi)

..... v joint cit 2002 122 taxman 28 chd mag 3 business information processing services v asstt cit 1999 106 taxman 116 jp mag ..... present case in cases of tcil bellsouth ltd supra and business information processing services supra the tribunal was concerned with cases where the assessed ..... of cit a by raising various submissions at the outset he informed the bench about the method of accounting adopted by the .....

Joint Commissioner of Income Tax Vs. Citicrop Overseas Softwares Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)85TTJ(Mum.)87

..... such as this a capital the jaipur bench of tribunal in the case of business information processing services v asstt cit 2000 67 ttj jp 131 has held that expenses on development ..... chemicals works co ltd supra and tribunal jaipur bench decision in the case of business information processing services supra for the proposition that with speedy advances in technology it would be wrong .....

Sumitomo Corpn. India (P) Ltd. Vs. Additional Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)1SOT91(Delhi)

..... v jt cit 2002 122 taxman 28 delhi mag business information processing services v assu cit 20001 73 itd 304 jp the ..... for the purposes of business for better management smooth processing of information and did not result in any enduring benefits to ..... had incurred these expenditures for updating rationalizing the existing data processing system of the assessee company in fact by incurring this .....

In Re: Danfoss Industries P. Ltd.

Court: Authority for Advance Rulings

Reported in: (2004)268ITR1AAR

..... costs and expenses incurred by the assessee company in connection with the communication of the information process and inventions and or the grant of any licence and or the giving of any ..... costs and expenses incurred by the assessee company in the acquisition discovery and development of information processes and inventions in accordance with the terms of the agreement the indian company paid to .....

Danfoss Industries Pvt.Ltd. Vs. Commissioner of Income-tax-i Chennai

Court: Authority for Advance Rulings

..... costs and expenses incurred by the assessee company in connection with the communication of the information process and inventions and or the grant of any licence and or the giving of any ..... costs and expenses incurred by the assessee company in the acquisition discovery and development of information processes and inventions in accordance with the terms of the agreement the indian company paid to .....

Bharat Petroleum Corporation Ltd. and anr. Vs. N.R. Vairamani and anr.

Court: Supreme Court of India

Reported in: 2004(5)CTC74; JT2004(8)SC171; (2004)4MLJ147(SC); 2004(8)SCALE376; (2004)8SCC579

..... liners and brake pads licensed products by licensee licensor agreed to disclose relevant secret processes formula and information to licensee licensee required to import buy raw material and capital goods from licensor .....

Des Raj (Deceased) Through L.Rs. and ors. Vs. Union of India (Uoi) and ...

Court: Supreme Court of India

Reported in: AIR2004SC5003; 2004(6)ALD120(SC); 2005(5)ALLMR(SC)103; 2004(6)ALT39(SC); 2004(4)AWC3197(SC); [2004(4)JCR111(SC)]; JT2004(8)SC202; 2005(1)MhLj366; 2005MPLJ1(SC); 2004(8)SCAL

..... liners and brake pads licensed products by licensee licensor agreed to disclose relevant secret processes formula and information to licensee licensee required to import buy raw material and capital goods from licensor .....

Kirin-amgen Inc and Others (Appellants) Vs. Hoechst Marion Roussel Lim ...

Court: House of Lords

..... of the invention it was not the invention an invention is a practical product or process not information about the natural world that seems to me to accord with the social contract ..... residues which formed the protein and its leader sequence 7 this information first discovered by dr lin was essential to any process for making epo whether by amgen s method or tkt .....