Pcs Technology Ltd vs Pondicherry on 18 March, 2019
Technology Software Services was introduced
from 16.05.2008 vide Notification No. 18/2008-ST dated
10.05.2008. Section 65(53a) defines 'Information Technology
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Software ... 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