Acit, Ludhiana vs M/S Vardhman Textiles Ltd., Ludhiana on 4 May, 2018
IN THE
M/S Vardhman Textiles Ltd.,, Ludhiana vs Addl. Cit,, Ludhiana on 4 May, 2018
IN
ITES services as well as
provision of software services and in providing Medical Transcription and
Medical Coding services as well as legal process outsourcing services ... income is from three sources like "Medical
Transcription", "Billing and Collections" and "Income from Coding" and
that the main
Nuclear Power Corporation Of India ... vs Assessee on 1 September, 2011
` आयकर अपीलीय अिधकरण, अहमदाबाद
derived by an undertaking from export of articles or things or
computer software would be eligible for deduction. Whereas, in the
decisions relied upon ... which are special provisions and complete code in themselves and
deal with profits and gains derived by the assessees of special nature
and character like
Tech Mahindra Ltd., on 30.06.2017 their access to
the software was closed and the same was given to the M/s.Silver
Touch Technologies Limited ... revealed
someone had made changes in the instructions of source code of
server Provisioning Application (SP) in such a way that, the Servers
Provisioning Application
Hero Honda Motors Ltd., New Delhi vs Assessee on 27 September, 2010
IN THE INCOME
petitioner in conspiracy has
15
tempered and stole the user interface source code, confidential
data and intellectual property and also blocked the admin
privileges ... noted accused conspired together to tamper and steal
the user interface source code, confidential data and intellectual
property solely owned by the complainant company, without
enumerated as follows :-
I) Tampering with the hardware cheap or
software by adding malicious code like Trojan Horse or
Mis-configuration, can alter vote totals ... that as per the information supplied and gathered by him from
his sources, after allotment of symbols, ballot papers with name and
symbol
work" as defined in section 194C without appreciating that the TDS was to be
deducted U/ S.194J and not u/s.194C ... using of its software for
tracking stored documents, access control system, CCTV system, closed circuit
television monitoring for entries, bar coding of physical docket