include reference to use of the
computer programme/software. The inclusion of 'computer software' (per
Explanations 3 and 4 of section ... copies/derivatives of the products. The source code is not shared, and what is
transferred is the object code. Surely, there is no right
M/S. Dishman Pharmaceuticals & ... vs The Acit, (Osd),Range-1,, Ahmedabad on 20 June
Vardhman Textiles Ltd.,, Ludhiana vs Jcit,, Ludhiana on 4 May, 2018
IN THE INCOME TAX
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
Sanjay Kumar Valmiki vs State on 24 May, 2018
Author: C. Hari Shankar
Bench: S
M/S Vardhman Textiles Ltd., Ludhiana vs Acit, Ludhiana on 4 May, 2018
IN THE
medical
transcription related services and is also into creation and selling
of software products. We also note after going through the
23
ITA No. 1203 ... this company
shows income from three sources viz. medical transcription,
medical discreet reportable transcription and billing and coding.
We note that this company was excluded
M/S Vardhman Textiles Ltd.,, Ludhiana vs Addl. Cit,, Ludhiana on 4 May, 2018
IN
Acit, Ludhiana vs M/S Vardhman Textiles Ltd., Ludhiana on 4 May, 2018
IN THE
Vardhman Textile Ltd., Ludhiana vs Acit, Ludhiana on 4 May, 2018
IN THE INCOME TAX