Document Fragment View
Fragment Information
Showing contexts for: computer includes computer software in Microsoft Corporation India Pvt. Ltd, ... vs Department Of Income Tax on 9 June, 2010Matching Fragments
can be used independent of computer. If yes, then it cannot be called "Computer Hardware" in all circumstances.
When "Computer Hardware" is used as a component of the computer, it becomes part and parcel of the computer, as in the case of operating software in the computer. In such a situation, hardware in question can be considered as a part of a computer and hence a 'computer.' Per contra, when the machine is not used as a necessary assessory or in combination with a Computer, it cannot be called... Coming to the Routers, it is seen that these can also be used with a Television and in such use, no computer is required. These are also called T.V. routers. Similarly, "Internet Service Providers" give connectivity, by installing a router in the premises of the persons/institutions availing the internet connection. In these cases the router is not used along with a computer. In such a situation, it would be a "Stand alone" equipment. In such cases this cannot be considered a component of a computer or computer hardware. Giving another example, a computer software can be used in many devices including washing machine, televisions, telephone equipment, etc. When such software is used in those devices, it integrates with that particular devices. The predominant function of the device determines its classification. Only if the computer software, resides in a computer, then it become a part and parcel of a computer and, as long as it is as integral part of a computer, it is classified as a 'computer.' In view of the above discussion, we are of the considered view that router and switches can be classified as a computer hardware when they are used along with a computer and when their functions are integrated with a 'computer.' In other words, when a device is used as part of the computer in its functions, then it would be termed as a computer."