grants exemption of Basic Customs Duty to computer software. The meaning of computer software is given in the Explanation under Sl.No.173 of the said ... means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being
Halliburton Offshore Services Inc., ... vs Department Of Income Tax on 30 June, 2016
1
INCOME
exempting Computer Software from whole of duty of Customs and Additional Duty of Customs. The said Notification defines the Computer Software as follows:
Explanation. - `Computer ... means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being
Arbitration
Law Reporter 163, I had occasion to consider Section 20(c) CPC in the light
of the judgments of the Supreme Court in Patel ... company entered into a contract with
the respondent to provide e-sourcing software and services. The respondent
company - which was engaged in the business
read with 403, 419, 420, 467, 468, 471 and 109 IPC and substantive offences thereof and the revision petitioner (A5) is charge-sheeted ... alleged offences under Section 109 read with 419, 420, 467 and 468 IPC .
4. The case of the prosecution
wherein it was held that the sale of software was
hit by the Sale of Goods Act . The assessing officer held
that ... agreement there was no provision in the
agreement for referring the source code to the U.S.
Company. The agreement was for perpetuity
that the company is into diversified
activities like development of software, legal process out sourcing,
health care management, etc. A reference to the Profit ... solutions in health care. It is mainly medical transcription company
doing medical coding, medical billing and receivables management
services. The BPO services has not been
Cr.P.C., has been recorded on 29.12.2015.
10. In Defence evidence, the Accused examined
herself on Oath under Sec.315 of ... getting monthly
pension and both her sons are working in the software
company and they are residing together in a joint family
software, it shall
grant the assessee company a non-exclusive license to use such intellectual
property enabling the company to use such source code
DCIT/ACIT/ITO(TDS). After passing the penalty order,
for all other procedural matters the DCIT/ACIT/ITO (TDS) are
responsible. It is procedurally correct ... delay in generation of acknowledgment No. from CPC and the relevant
software was also not available with the franchise outsource by the
department or NSDL
