right, property or information includes and
has always included the right for use or right to use a computer software
including granting ... literary
work' includes computer programs, tables and compilations including
computer data base. Therefore, the computer software has been recognized
with a computer or computer-based equipment under any
scheme approved under the Policy on Computer Software Export, Software
Development and Training ... term ‗literary
work' includes computer programs, tables and compilations including
computer data base. Therefore, the computer software has been
with a computer or computer-based equipment under any
scheme approved under the Policy on Computer Software Export, Software
Development and Training ... term ‗literary
work' includes computer programs, tables and compilations including
computer data base. Therefore, the computer software has been
incurred in foreign
exchange in rendering of services (including computer software) outside
India;
(ii) ................"
18.5 Even though the major part of the definition ... computer software, all
the expenditure incurred by it is attributable to the delivery of articles or
things or computer software outside India
this Act; Explanation III. - Any non-trading, commercial or financial establishment including a bank, an insurance company, a transport company and the like which whether ... furnishes evidence; (k) "Goods" means all kinds of movable property including computer software but excluding actionable claims, newspapers, stocks, shares, securities or Government stamps
rate of 60% under the head computers. Only computers including computer software is eligible for depreciation at 60% as classified ... sought for, do not fall under the definition, "computer, including computer software". Fact that the machineries do not fall under
wrong
premise that depreciation schedule includes computer which in turn
includes computer software on which 60% depreciation is allowable
and therefore deduction ... computers including computer software on
which 60% depreciation is allowable. Since computer
software is clearly included as an item of asset eligible
computer or
computer-based equipment under any scheme approved under
the Policy on Computer Software Export, Software Development
and Training ... information includes and has always included
transfer of all or any right for use or right to use a computer
software (including granting
this Act; Explanation III. - Any non-trading, commercial or financial establishment including a bank, an insurance company, a transport company and the like which whether ... furnishes evidence; (k) "Goods" means all kinds of movable property including computer software but excluding actionable claims, newspapers, stocks, shares, securities or Government stamps
D.P. Jain And Co. Infrastructure Pvt. ... vs The Commissioner Of Central Excise And ... on
