assessment
period had purchased license to use computer softwares like, Windows
95, AutoCAD, MS Office, FoxPro, etc.. The assessee treated the
expenditure towards purchase ... manufacturing operations of the assessee.
Such softwares have been identified as Autocad, project
management software, designing software, etc.. The assessee is
in the business
Nahar Enterprises, Mumbai vs Dcit (Osd) Cen Rg 7, Mumbai on 7 April, 2017
आयकर
computer education like "A" and "O" level
courses, Autocad Training, and Japanese language training to different
categories/levels of students
also relied on a Certificate dated 07.08.2017 issued by a
qualified AutoCAD engineer certifying the farthest distance of the quarry
site from the petitioner
modelling, interface checks, sheet metal
design, assembly creation and CATIA V5 & AutoCAD. CAE
India deals with Real Time Embedded Systems using operating
systems
Revenue is derived from non-AEs. Assessee receives
engineering drawings in AUTOCAD 2D format for up-gradation
into 3D format with the help of software
