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Makers Castings(P) Ltd vs Jamshedpur Commissionerate on 12 May, 2022 IN THE CUSTOMS, EXCISE

present case, the services rendered are digital post-production services such as computer graphics, digital restoration and reverse telecine, performed on intangible digital data ... digital data is frequently transmitted electronically through the internet and cloud-based mechanisms, clearly demonstrating that physical availability of goods is not a sine

present case, the services rendered are digital post-production services such as computer graphics, digital restoration and reverse telecine, performed on intangible digital data ... digital data is frequently transmitted electronically through the internet and cloud-based mechanisms, clearly demonstrating that physical availability of goods is not a sine

apply if the information is printed from a computer and the certificate should certify that the computer was being used for the purpose of business ... computer and printer in that office but the Excel sheet was not in that computer. It was also not in any computer in the office

present case, the services rendered are digital post-production services such as computer graphics, digital restoration and reverse telecine, performed on intangible digital data ... digital data is frequently transmitted electronically through the internet and cloud-based mechanisms, clearly demonstrating that physical availability of goods is not a sine

similar issue was considered and the expenditure was incurred on purchase of computer software were adjudicated as capital in nature. At the same time ... maintenance which includes expenses related to subscription paid towards usage of cloud 13 ITA No.4728/DEL/2024 services or usage of softwares

present case, the services rendered are digital post-production services such as computer graphics, digital restoration and reverse telecine, performed on intangible digital data ... digital data is frequently transmitted electronically through the internet and cloud-based mechanisms, clearly demonstrating that physical availability of goods is not a sine

present case, the services rendered are digital post-production services such as computer graphics, digital restoration and reverse telecine, performed on intangible digital data ... digital data is frequently transmitted electronically through the internet and cloud-based mechanisms, clearly demonstrating that physical availability of goods is not a sine

software product testing and having special expertise in emerging technologies such as Cloud, SaaS, Business intelligence and mobility. Hence, the said comparable is functionally different ... also in the business of embedded product design, industrial design, visual computing labs etc. which are not comparable to software development

software product testing and having special expertise in emerging technologies such as Cloud, SaaS, Business intelligence and mobility. Hence, the said comparable is functionally different ... also in the business of embedded product design, industrial design, visual computing labs etc. which are not comparable to software development