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 including by way of a license irrespective of the
medium through which such right is transferred. Significantly, the DTAA
does not bring
with all technical materials and
information regarding the seed technology including computer
software, Biological Materials, Derivatives and other materials. It
was submitted before
with all technical materials and
information regarding the seed technology including computer
software, Biological Materials, Derivatives and other materials. It
was submitted before
holding
that accounting a standard AS-26 is applicable for classification of
software as "intangible" only for the purpose of reporting ... sought for, did not
fall under definition of "Computer" including computer software than
enhanced depreciation cannot be granted.
Respectfully following
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 including by way of a license irrespective of the
medium through which such right is transferred. Significantly, the DTAA
does not bring
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 including by way of a license irrespective of the
medium through which such right is transferred. Significantly, the DTAA
does not bring
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 including by way of a license irrespective of the
medium through which such right is transferred. Significantly, the DTAA
does not bring
with all technical materials and
information regarding the seed technology including computer
software, Biological Materials, Derivatives and other materials. It
was submitted before
sale of Software/license and rendition of services
in connection with the software and not for parting with the
copyright of the software. Since facts ... information includes and has
always included transfer of all or any right for use or right to use a
computer software (including granting
also had another undertaking engaged in the business of
development of software exported outside India. In respect of business
income earned from export the said ... transcriptions, contracts, books, 20 records,
all rights, all permits, warranties including computer software and export
obligation to the assessee company. The transfer was recognised
