stored, received or sent in an electronic form or micro film or computer generated micro fiche;
Explanation to Section 66-A-- For the purposes of this ... message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video
digitally signed notice in form of
electronic record is entered in computer resources outside control of
originator, i.e., Assessing Officer, that shall be date
5680/Del/2010
Motorola Inc.
charges, consisting of supporting computer resources, e mail,
leased line charges and balance towards repairs and maintenance,
training charges, manual
engaged in the business of development and
export of computer softwares and human resource services. It
is also relevant to mention here that the Respondent
contention is that the deduction under Section 10A has to be computed on the basis of profits of the eligible undertaking ... engaged in the business of Development and Export of Computer Software and Human Resource Services. The undertaking of the assessed engaged in the business
conditions precedent - general principles - exemption - export of
computer software - assessee having income from software development and
human resource development - claiming exemption in respect of income
assessee on
account of transfer of customer data base and human resource as in the nature of
revenue receipt and added it to the income ... human resource is not taxable. It is relevant to observe, during the
original assessment proceeding, the return of income along with the computation of
total
engaged in the business of development
and export of computer softwares and human
resource services. It is also relevant to mention
here that the respondent
Assessing Officer has himself
computed the deduction u/s.44C of Rs.4,06,04,390/- while computing
taxable income in the assessment order ... Niko Resources Ltd.
Asst.Year - 2002-03
- 14 -
his mind which evident from the fact that he re-computed the deduction
allowable
capital
Fund" and nor a part of "Lendable Resources".
I.T.A. No.423/Asr/2019
6
Assessment Years ... clause I (v) under the head "Lendable
Resource" (LR) shall be computed as the sum of share capital,
reserves including provisions and excluding
