Explanation 3.--For the purposes of this clause, ‗computer
software' means any computer programme recorded on any disc,
tape, perforated media or other information ... right for use or right to
use a computer software (including granting of a licence)
irrespective of the medium through which such right is
transferred
Explanation 3.--For the purposes of this clause, ‗computer
software' means any computer programme recorded on any disc,
tape, perforated media or other information ... right for use or right to
use a computer software (including granting of a licence)
irrespective of the medium through which such right is
transferred
Explanation 3.--For the purposes of this clause, ‗computer
software' means any computer programme recorded on any disc,
tape, perforated media or other information ... right for use or right to
use a computer software (including granting of a licence)
irrespective of the medium through which such right is
transferred
Explanation 3.--For the purposes of this clause, ‗computer
software' means any computer programme recorded on any disc,
tape, perforated media or other information ... right for use or right to
use a computer software (including granting of a licence)
irrespective of the medium through which such right is
transferred
Explanation 3.--For the purposes of this clause, ‗computer
software' means any computer programme recorded on any disc,
tape, perforated media or other information ... right for use or right to
use a computer software (including granting of a licence)
irrespective of the medium through which such right is
transferred
Explanation 3.--For the purposes of this clause, ‗computer
software' means any computer programme recorded on any disc,
tape, perforated media or other information ... right for use or right to
use a computer software (including granting of a licence)
irrespective of the medium through which such right is
transferred
Explanation 3.--For the purposes of this clause, ‗computer
software' means any computer programme recorded on any disc,
tape, perforated media or other information ... right for use or right to
use a computer software (including granting of a licence)
irrespective of the medium through which such right is
transferred
Explanation 3.--For the purposes of this clause, ‗computer
software' means any computer programme recorded on any disc,
tape, perforated media or other information ... right for use or right to
use a computer software (including granting of a licence)
irrespective of the medium through which such right is
transferred
Sfdc Ireland Limited vs Commissioner Of Income Tax & Anr. on 11 March, 2024
Author
perspective of
IT Support services provided by the assessee. The nature of services
provided is such that it makes available technical knowledge,
experience, skill, know ... perspective of
IT Support services provided by the assessee. The nature of services
provided is such that it makes available technical knowledge,
experience, skill, know
