purchase of 40 GB Hard disc for the replacement of the
existing hard disc. Not convinced, the learned CIT(A) approved the view taken ... find it as an uncontroverted fact that a new 40 GB Hard disc was
purchased by the assessee for its computer. It is noticed that
Zaver Cyrus Dadina, Nitco's Dy.
Manager (Accounts), wherein, a hard disc and a pen drive
were recovered. In the hard disc, there were ... Cyrus Dadina, Dy.
Manager (Accounts) of NITCO, from whose premises the hard
disc was found and seized and Shri Atul Sud admitted to have
purchase
which
conducted searches in the case of NITCO group where certain hard discs were
seized which revealed payment of on-money for purchase of lands ... Manager (Accounts) of NITCO. As per the information available from the hard disc
contained in Excel format the assessee purportedly paid on-money in cash
Devises i.e., a hard disk and a pen
drive were found and recovered. A file found in the hard disc contained
details of payments ... Manager (Accounts) of NITCO. As per the information available from
the hard disc contained in Excel format the assessee purportedly paid
on-money in cash
further pointed out that the assessee maintains books of account on hard disc, which has been seized by the Department. No defect has been found ... account and all the transactions had been recorded in the hard disc. It was accordingly contended that the entire additions made
software contained in a CD
floppy or on a hard Disc in which the software is downloaded. It was
held that when a distributor
customized programmes after their development and creation are stored in the hard disc of the computer owned by the customer. He submitted that viewed from ... customized programmes, after their development and creation are stored in the hard disc of the computer owned by the customer. Viewed from this perspective
Riddhi Siddhi Developers P. Ltd., ... vs D.C.I.T. Cent. Cir. - 6(4), Mumbai
corporeal object upon which it
is recorded, be that a disc, tape, hard drive, or other device. That the information can
be transferred and then ... modem. Assuming there is
sufficient memory space available in the computer hard disc drive such movies, books,
music, etc. can also be recorded into
spare parts, hardware, software, computer stationery, peripherals, line printers, monitors, modems, hard disc, plotters, digitizers, electronic and electrical machines, controllers for machines, technical know
