telecom software imported by them prior to 11-2-1998 contending that telecom software was also covered by the expression "computer software." This ... means any representation of instructions, data, sound or image, including source code and object code, recording in a machine readable form and capable of being
computer itself (operational software) or for the accomplishment of other tasks (application software). Thus, in essence, software is a series of commands arranged ... code are formulated in commonly understood English words. Statements in this language are referred to as source code. When the source code is translated
distinction has been made between 'Software' and 'Computer Software'. In the instant case, the software developed ... mean any representation of instructions, data sound or image including source code and object code, recorded in a machine readable form and capable of being
application software for ATM. The respondents approached the Commissioner (Appeals). The Commissioner (Appeals) allowed the respondents' appeal holding that the software imported by them ... mean any representation of instructions, data, sound or image including source code and object code, recorded in a machine readable form and capable of being
source and object code for all CTOS products and the Compilers and Utilities required for development,
system generation and configuration management. Written any object code ... design document
Detailed Design document
Test plan and test records
Product source code and executables
Beta Installation version of the product
Installation Guide
Deliverables
Motorola Inc., Erisson Radio Systems ... vs Deputy C.I.T. on 22 June, 2005
Equivalent
Smartchem Technologies Ltd. vs Income Tax Officer on 28 July, 2005
Equivalent citations: (2005)97TTJ
Peerless Securities Ltd. vs Joint Commissioner Of Income-Tax on 8 February, 2005
Equivalent citations
Sri Chaitanya Educational Committee vs Commissioner Of Income Tax on 28 November, 2005
Equivalent citations
Cybertech Systems & Software Ltd. vs Dy. Cit on 7 April, 2005
Equivalent citations: [2005
