that he would put an end to if he
switched on the computer. When the Sub Inspector of Police and the Head
Constable tried ... ball shaped material
fell on the ground and exploded creating a cloud of smoke. Taking advantage
of this cloud of smoke, Selvaperunthagai escaped from
argued that the plaintiff can get over the situation by
computing the fee on one-half of the market value of the property. Section ... framed regarding plaintiff's title
to the property, fee shall be computed on one-half of the market value of
the property
2021 Page 10 of 15
Signing Date:29.01.2021
14:39:15
computers of an organization or a company exceed the
number of copies permitted ... single or multiple pirated or unlicensed
versions of software programs onto the computers used by an
organization or a company; or
d. When an unlicensed
Income Tax Act provides that the income has to be computed either under cash system or under mercantile system. Whatever is termed as income will ... receipt system, it is not so. AFC as has been held is clouded in uncertainty and on actual receipt becomes income.
25.4. In the decision
examination of the data in the
telephone/mobile and or on the computer, etc, prosecution would have to
prove the same by cogent evidence ... data not only on the said equipment but also any
cloud service that may be connected to the said equipment, which could
include personal details
year under consideration, the company has acquired
majority equity interest in Patni Computer Systems Ltd. resulting in
an extra ordinary activity and also the company ... business challenges with breakthrough technical
innovations. It specializes in e-commerce, mobility, cloud
enablement, digital transformation, business intelligence, data
analytics, testing, infrastructure
media, copied to hard
disc, downloaded from internet, access to cloud servers where
the software is located etc. Since no other title or interest ... transfer of all or any right
for use or right to use computer software including grant of
license as 'Royalty' under
zero arm's
length price can be computed , the income from the transaction
must be computed and taxed.
24 ITA No.6509/Del/2018 ... must be assigned to it and income of the assessee
should be computed accordingly.
7.6 The AE is a distinct company and it cannot
Dialogic Networks (I) P.Ld, Pune vs Asst Cit Cir 3(3), Mumbai on 27
directions of the ld. DRP included this company as
a comparable for computing arms' length margin. The assessee stated that it
is engaged into ... services included variety of services
such as IT life cycle, infrastructure management, cloud services, IT application
management which are different from services provided
