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Showing contexts for: linux in Amway India Enterprises vs The Deputy Commissioner Of Income-Tax on 15 February, 2008Matching Fragments
31. On the question of expenditure on "Acquisition, up gradation and maintenance of "software", Shri Devender Shankar submitted that in the modern day technology, hardware and software are often acquired separately. Any transaction in software may fall in any of the three broad categories which are;-
(i) Disc Operating System: like Windows 97, 2003, 2007 etc. or Linux,
(ii) Application Software like Office, Excel, Power Pointwhich operate on operating systems like windows.
(iii) Date Software (like CTR online. ITR etc. or other banking software even movie CDs) which require both the disc operating system as well as the application software defined in (i) and (ii) above for being run on a computer.