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Showing contexts for: computer includes computer software in Viacom 18 Media Pvt Ltd vs Asstt. Director Of Income Tax ... on 8 May, 2025Matching Fragments
Explanation 3- For the purposes of this clause, "computer soft-ware"
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. Explanation 4- For the removal of doubts, it is hereby clarified that the transfer of all or any rights in respect of any right, property or information includes and has always included transfer of all or any right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred.