Information Processing - Judgment Search Results

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 .....

Clark Vs. Arizona

Court: US Supreme Court

..... jury to consider unlike the mental illness here though which concerns inadequacy of perception and information processing the petitioner s claim may not have been relevant to mens rea unless mens rea ..... s explanation of clark s condition was essential to understanding how he processes sensory data and therefore to deciding what information was in his mind at the time of the shooting simply .....

Escorts Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)104ITD427(Delhi)

..... placed reliance on the order of the jaipur bench of the tribunal reported at business information processing service v asstt cit and also the decision of the apex court in the counsel ..... its partners so that the assessee could concentrate on its core business of agriculture telecommunications information technology and health care the learned counsel for the revenue submitted that health care was .....

Dai-ichi Karkaria Ltd. Vs. Dcit, Special Range-37, Dcit

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2007)106ITD453(Mum.)

..... the terms of the agreement held as under the english company did not sell any information processes and inventions to the indian company under clause 22 of the agreement the indian ..... them after the termination of this agreement the indian company is prohibited from disclosing these information processes and inventions during the currency and also after the determination of this agreement in view .....

Commissioner of Income Tax Vs. Shreyans Industries Ltd.

Court: Punjab and Haryana

Reported in: (2007)207CTR(P& H)281; [2008]303ITR393(P& H)

..... company which was not on account of outright purchase of any information processes and inventions but was merely for use for a specified ..... capital is capital which is turned over and in the process of being turned over yields profit or loss fixed capital ..... to be the same and mere improvement in or updating fermentation process was not inconsistent with utility of existing infrastructure of the .....

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

Court: Authority for Advance Rulings

..... on internet in connection with software is not a secret information process formula copyright this software information just like business information is available to anybody on internet on payment of some ..... provide one qualified staff member to assist the licensee with the transfer of technical information to the licensee as contemplated by this agreement provided however that such services shall .....

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

Court: Authority for Advance Rulings

..... on internet in connection with software is not a secret information process formula copyright this software information just like business information is available to anybody on internet on payment of sorne ..... provide one qualified staff member to assist the licensee with the transfer of technical information to the licensee as contemplated by this agreement provided however that such services shall .....

Deputy Commissioner of Income Tax Vs. Panamsat International Systems

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)103TTJ(Delhi)861

..... broadcasting any patent trade mark design or model plan secret formula or process or for information concerning industrial commercial or scientific experience including gains derived from the ..... 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 .....

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

Court: Income Tax Appellate Tribunal ITAT Hyderabad

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

..... software of the company is the vital ingredient in the delivering of a well informed study faulty processing and analysis of data at this stage can result in the results being ..... spss provides a broad range of capabilities for the entire analytical process with spss we can generate decision making information quickly using powerful statistics understand and effectively present results with high .....

Kotak Mahindra Primus Ltd. Vs. Deputy Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)105TTJ(Mum.)578

..... of as 3 25 000 to the australian company i e fcal for specialized data processing of information furnished by the indian company 19 having held that the australian company i e ..... australia and transmitted back to the indian company this activity only involves processing and not supply of information accordingly the provisions of article 12 3 c will also not have any application .....