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
software including services for development of software, outside India shall
be deemed to be the profits and gains derived from the export of computer ... profits and gains derived from on site development of computer
software including services for the development of such software outside India
have heard both the parties and perused relevant
documents. The AO while computing the disallowance has
erroneously taken the value of the investment ... been included in the block of 'Machinery and Plant' under the
head 'Computer including computer software', in accordance with
received in, or brought into, India by the assessee 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;‖
13. Export in relation to SEZs, as defined in Explanation
have heard both the parties and perused relevant
documents. The AO while computing the disallowance has
erroneously taken the value of the investment ... been included in the block of 'Machinery and Plant' under the
head 'Computer including computer software', in accordance with
assessee had debited an amount of Rs. 7,03,36,291/- as software charges. In
the assessment order the Assessing Officer after discussing the issue ... from A. Y. 2003-04 onwards, on "computer including computer
software" depreciation has to be allowed to the tune
times during this Agreement shall remain independent vis-
a-vis NILGIRIS, including employees of the
CONSULTANT, if any. Contract of agency employment is
not intended ... person or use any such information. "Confidential
Information" includes computer software programs
developed or licensed by NILGIRIS, any other information
identified
then in no manner it can be presumed that the computer software includes customized electronic data. As explained above, it is clearly provided that ... Explanation (b) to section 80HHE , computer software means a computer programme recorded on any disc, etc., and includes any such programme which
industry, or work intended for commerce or industry, but
does not include such services provided in respect of roads, airports,
railways, transport terminals, bridges, tunnels ... purpose of this clause,-
(a) "goods" includes computer software
(b) "properties" includes information technology software.
(4) Section
Disallowance u/s. 37(1) on Computer software expenses
Rs.3,29,520/-
3. Aggrieved against the assessment order, assessee filed an appeal
before ... under head "Computer" have been amended and now it
stated as "Computer including "computer software". Therefore, appellant
