undertaking from the export of
articles or things or computer software for a period of ten consecutive
assessment years beginning with the assessment year ... undertaking begins to manufacture or
produce such articles or things or computer software, as the case may
be, shall be allowed from the total
then proceeded
to compute the short term capital gains. He first adopted the Written
Down Value (WDV) of the assets included in the block ... assets the Assessing Officer has excluded only the computer and
softwares having WDV of ` 2,42,799/- and vehicles having
Association of Software
Service Companies, it was natural for it to provide such services to its
members. He noted that the services also included the following ... changes in policies of
Government of India with regard to computer software
and software services.
It organizes seminars/ conferences/ exhibitions in India
and abroad
holding that income earned by the
appellant from development of software
upgrades for Network Management Systems
for smooth and trouble free working of VSAT
service ... type of
software, the Assessing Officer and the appellate authorities
were not justified in excluding the sale proceeds from
computation of deduction under Section
Cit vs At & T Communication Services India Pvt ... on 19 January, 2012
Author: Sanjiv
Court On Its Own Motion vs Commissioner Of Income Tax on 31 August, 2012
Author
special category States.--(1)
Where the gross total income of an
assessee includes any profits and gains
derived by an undertaking or an enterprise
from ... with and
subject to the provisions of this section, be
allowed, in computing the total income of the
assessee, a deduction from such profits
Commissioner Of Income Tax vs Sauer Danfoss Pvt Ltd. on 26 March, 2012
Author: Sanjiv
