Explanation to Section
80HHE , 'computer software' means any computer programme recorded in
any disk/tape including any such programme ... parts to the definition 'computer software'. First is the
exhaustive definition where the word "computer software" is used and this
able to perform with the
help of appropriate assistive devices including computer and
software."
10. The fact, however, remains that there
India has identified computer software
as an area of extreme focus. In order to give impetus to the
software export industry in a concrete ... services. In this context,
'computer software' (used in contrast with 'computer hardware")
will include all services where '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
thereafter and is since
being used predominantly for the purposes of computer software
and programming / IT enabled services and other similar
activities. The appellant ... type of new industries have been
permitted and these include computer
hardware and software industries which are
regarded as hi-tech areas. Contention
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proprietary software, including MW and MO, there should have been no
difficulty at all for Mr. Mehta to not only permit ... that NIGPL was not using any proprietary software, including MW
and MO but only open source software. If this was true, then it should have
Banyan Tree Holding (P) Limited vs A. Murali Krishna Reddy & Anr. on 23 November
been processed in a computer system or computer network, and may be in any form (including computer printouts magnetic or optical storage ... electronic record produced by a computer (referred to as the computer output) it would also include a hard disc in which information
derived by a
100% EOU from the export of articles and computer software came for
consideration before the Karnataka High Court ... part
of the profits of the business of the undertaking and therefore includible in
the income eligible for deduction Sections
sale
consideration of Rs.9,95,21,193/- was shown in the computation of LTCG and
offered for tax for the assessment year ... 30th September, 2009 the AGM of the SVIIT Software was conducted
noting the cessation of the earlier Directors i.e. Mr. Kabul Chawla, Smt. Anjali
