were directed to fit the appellants as Grade 'B' Data Processing Assistant in the pay scale of Rs. 2000-3300 with all further ... declared that the appellants were entitled to the designation of Data Processing Assistants Grade-Ill (called earlier as Grade 'B') in the scale
laser Printer, to be connected to a large network of automatic data processing machines; that DCS 230 has inbuilt printing protocols and network adapter ... that the impugned product is connected to an automatic data processing machine or network. The Assistant Commissioner has classified the product in question in residuary
such as those to effect interconnection of the central processing unit to other digital data processing machine or to groups of input or output units ... classified as data processing machine since they are not solely or principally used in an automatic data processing machine in view of their use with
Business Information Processing ... vs Assistant Commissioner Of Income-Tax on 26 April, 1999
Equivalent citations: [2000]73ITD304(JP), [1999]239ITR19(JP)
ORDER
Shri ... case are that assessee derives income mainly from computer data processing services and sale of computer stationery. The assessee is mainly doing such work
import of data processing machine including related software such as CAD/CAM. The requisite clearance from the DGTD was also produced. The Assistant Collector examine
Modern Threads (I) Ltd. vs Deputy Commissioner Of Income-Tax on 12 January, 1999
Equivalent
supplying human beings for service. There has been exploitation in the process. The contractor made his own profit out of what ought to have been ... supplying contract labour just as a computer firm supplying software assistants, programmers, system assistants, data entry operators, networking operators cannot also be equated with
Biazzi of Switzerland prior to 1988 and after 1988 also.
2. The Assistant Collector who adjudicated the proceeding on considering the submissions made ... basic engineering fees paid for technical know-how, licence, manufacturing process, design, data, drawing specifications procedure, flow sheets, construction and operation technology is addable
Phursungi. He shall describe the transformation process and then state his findings with reasons as to whether such processes resulted in creation ... MSEB will cooperate with the jurisdictional Assistant Commissioner and place before him all the data and photographs etc. The Assistant Commissioner shall give them adequate
amounting to Rs. 1,39,802/- on certain goods i.e. automatic data processor, metal flexible and elbow fitting etc. treating the same as capital ... product". "Moreover, this item is a part of automatic data processing machine and not plant and machinery used for production of final product
