residential accommodation, including accommodation in the nature of a
guest house;
(iii) any office appliances including computers or computer software;
(iv) any vehicle ... residential accommodation, including accommodation in the nature
of a guest house;
[iii] any office appliances including computers or computer software;
[iv] any vehicle
accordance with the provisions of sub-section (4A), but does not include
freight, telecommunication charges or insurance attributable to the
delivery of the articles ... incurred
in foreign exchange in rendering of services (including computer software)
outside India;'
10.16 From the above, it becomes clear that there
rate of 60%
applicable in respect of 'computers including computer software'
introduced for and from asst. year ... magnetic or
optical impulses and includes all "input-output processing",
"storage", "computer software" or "communication facilities
applicable on software, since the provisions
of the Act itself has been amended to include software under the ambit of
'royalty ... property or information includes transfer of right to use a computer software
(including granting of a license) irrespective of the medium through which such
computer software" means any computer
programme recorded on any disc, tape, perforated
media or other information storage device and
includes any such ... information
includes and has always included transfer of all or
any right for use or right to use a computer
software including granting
computer software" means any computer
programme recorded on any disc, tape, perforated
media or other information storage device and
includes any such ... information
includes and has always included transfer of all or
any right for use or right to use a computer
software including granting
such transactions
found that what was sold by way of computer software, including the right
or interest in copyright, which gave rise
computer software" means any computer
programme recorded on any disc, tape, perforated
media or other information storage device and
includes any such ... information
includes and has always included transfer of all or
any right for use or right to use a computer
software including granting
computer software" means any computer
programme recorded on any disc, tape, perforated
media or other information storage device and
includes any such ... information
includes and has always included transfer of all or
any right for use or right to use a computer
software including granting
does not include freight,
telecommunication charges, insurance attributable to the delivery of
the articles or things or computer software outside India and
expenses ... incurred in foreign exchange in
rendering of services (including computer software)
outside India."
13. We find that it is an inclusive definition
