discoveries , ideas, concepts, software in various
stages of development, design , drawings , specifications, techniques,
models, data, mark-up languages (HTML, XML), source code, object
code, documentation
name, online trading name, email id and meta-tags on
the source code of the website of Defendant No.1. It was also discovered
that ... name,
online trading name, email id and meta-tags on the source code of the
website of Defendant No.1. The Defendant
issue of lack of coordination between the Assessing Officer
and CPC was arising in a number of matters, this Court had directed the
Chairman, CBDT ... software - which is an integrated
platform made up of ITBA, CPC Bengaluru, CPC -TDS, e-
Filing etc. Therefore, the refunds in most of the scenarios
17th May 2022, both parties were
directed to bring their respective source codes of their product/application
and place them in a sealed cover before ... monorepo repository, a software development strategy where code for
many projects is stored in the same repository, to store the source code of
the impugned
Commissioner Of Income Tax vs Benetton India Pvt. Ltd on 4 April, 2024
Author: Yashwant
Dell for use of programs and softwares such as Microsoft Windows,
Outlook, MS Office and others. The software so procured is stated to
have been ... advance tax
payments as well as tax deducted at source or tax collected at source
in the previous years. Rule 28AA of the 1962 Rules
users/distributors to non-resident computer
software manufacturers/suppliers, as consideration for the resale/use of
the computer software through EULAs/distribution agreements ... computer software through EULAs/distribution agreements, is not the
payment of royalty for the use of copyright in the computer software,
and that the same
verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server ... facts and circumstances, the plaintiff in relation to the
guidelines of UTV Software Communication (supra) claims as under:
(i) It is evident from the overall
verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server ... users/distributors to non-
resident computer software manufacturers/suppliers, as
consideration for the resale/use of the computer software through
EULAs/distribution agreements
verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server ... writ petitioner and in respect of which tax
had been deducted at source by various entities. It, accordingly,
alleged that income amounting
