these sections the word 'manufacturing' is used. These sectors include back office operations, call centres, content development/animation, data processing, engineering and design ... clarified that though the Budget had expanded the definition of computer software to include 'IT-enabled services', there had been demand from
these sections the word 'manufacturing' is used. These sectors include back office operations, call centres, content development/animation, data processing, engineering and design ... clarified that though the Budget had expanded the definition of computer software to include 'IT-enabled services', there had been demand from
storage, computer software or communication facilities which are connected or related to the computer in a computer system or computer network ... maintained; (k) "computer resource" means computer, computer system, computer network, data, computer data base or software; (l) "computer system
from duty "computer software". The Explanation to the entry says that software "does not include software required for operation ... that the software falls within this exclusion and denied the benefit of exemption. He says that although software is used in a computer
transfer of all or any rights (including the granting of a licence) in respect of computer software supplied by a non resident manufacturer along ... with a computer or computer-based equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training
audit/inventory of the number of computers, computer software contained on each computer, including Product Identification numbers, other hardware and related ... pirated/counterfeit versions of the plaintiff' software into custody or in the alternative to take the computer(s) into custody and released
transfer of all or any rights (including the granting of a licence) in respect of computer software supplied by a non-resident manufacturer along ... with a computer or computer-based equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training
amendment adds an explanation defining computer software as "any representation of instructions, data, sound or image, including source code and object code, recorded ... data processing machine falling under Heading No. 84.71, but does not include software required for operation of any machine performing a specific function other than
formation of the company; (2) The value of computer equipment including software shall be computed as under:-- (i) seventy five per cent
transfer of all or any rights (including the granting of a licence) in respect of computer software supplied by a non resident manufacturer along ... with a computer or computer-based equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training
