software without which
the computer cannot work. The computer would
otherwise be a dead box, if software, without
which the computer cannot ... devices and/ or computer
systems sold by Adprint along with computers are
includible in the assessable value of the Computer
noncustomized
computer software is tangible property)."
It is true that in Compuserve, Inc. (supra), the court found that the
computer software developed ... services including Computer
Consultancy Services. As part of their business they prepare and load
on customers' computers custom made software (for sake
other charges
such as system charges including colour sketch
pen or computer used design software etc.,
Ultimately, the brochures come out. Considering
the entire ... other charges such as system charges
including colour sketch pen or computer used
design software etc. Ultimately, the brochures
come out. Considering the entire
noncustomized
computer software is tangible property)."
It is true that in Compuserve, Inc. (supra), the court found that the
computer software developed ... were noticed therein wherein computer software was held to be
a tangible property on the ground that the computer programme was coded
Thakare
(7) PSI Shri Ballal
(8) API Shri Karnire
(9) Civilian Computer Software Engineer, Mr.
Davis K.T.
(10) H.C. Lele"
According ... following
endorsement was made:
"I have indicated priority above. Also include
names of ACP Mulani/Yadav and Davies in the
text."
The names
Dinesh Dalmia vs C.B.I on 18 September, 2007
Author: S.B. Sinha
Bench
M/S Ashoka Smokeless Coal Ind. P. Ltd. & ... vs Union Of India & Ors
Commr.Of Income Tax,Simla vs M/S Green World Corporation on 6 May, 2009
Bhavesh Jayanti Lakhani vs State Of Maharashtra & Ors on 7 August, 2009
Author: S
S. Sethuraman vs R. Venkataraman & Ors on 15 May, 2007
Equivalent citations: AIR 2007
