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software falling under Chapter 49 or Chapter 85.24 of the First Schedule to the CTA, 1975. The amendment adds an explanation defining computer software ... representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being manipulated

means any representation of instructions, data, sound or image including source code and object code, recorded in a machine readable form, This explanation was constituted ... means any representation of instructions, data, sound or image, including source code or object code, recorded in a machine readable form, and capable of being

Maral Overseas Ltd., vs Assessee on 9 August, 2000 1 IN THE INCOME TAX APPELLATE