computers are
cleared with the softwares loaded onto the hard disks and with the CDs
containing the softwares along with the licence ... appellants is that when
the software is loaded on the hard disk drive, it
becomes software and, therefore, is classifiable
under Tariff Heading 85.24 which
other intellectual property rights by carrying on business of unauhtorised hard disk loading i.e. pre-loading various software of the plaintiff company onto hard ... from the defendant and took printouts of the directories of the hard disk, which clearly evidenced the fact that the following software programmes
purchases. The brief facts
of shows that seized documents from the hard disk found during the
course of search, certain excel sheets containing name ... also evident from the seized documents found from
the same hard disk. It was submitted that for each of the year a
statement of actual
also known as Hard Disk, Hard Drive, Fixed Disk Drive or
Winchester Disk Drive. The hard disk drive is used to store
data and programs ... goods other than Hard
disk drive and Floppy disk drive.
25% ad valorem 2. 84.71 Hard disk drive or Floppy
disk drive
prepared on 8-3-2018. On 12-3-2018, the hard disk of the CCTV
camera of Dharmendra Prajapati was seized at 17:00, whereas ... hard
disk of CCTV camera of Pradeep Kumar was seized at 18:05. The
relevant CCTV footage was got transferred in different pen drives
which
Certain documents belonging to the
Assessee Company and a computer hard disk containing soft copies of
working papers, balance sheets and data for income ... effect that the documents seized and
the data contained in the hard disk belonged to the Assessee and, hence,
Section 153C was invokeable
these various types of media and then copied on to the hard disk of the computer, from where they can be accessed by the computer ... between the hard disk drives and magnetic storage devices or floppy disks is only with regard to the use of rigid, hard, aluminium or glass
laptop whereas the assessee has classified the
software loaded Hard Disk Drive (for short, 'HDD') under CTH
85.24 separately from the laptop ... Hard disk drive n. See hard disk
Platter. One of the individual metal data
storage disks within a hard disk drive. Most
hard disks have
disallowance of deduction u/s 80IC on manufacturing of
External Hard Disk and External DVD Writer and further enhancing the income of the
assessee ... result of which 80 IC deduction qua
the manufacture of External hard disk and DVD writer which was denied to the
AO was confirmed
residential premises of the individuals, the officers also found some records, hard disks containing some information in respect of invoices issued to M/s. Ganraj ... further submission that additional evidences in the form of Hard Disks which were seized from the premises of the Vice President were clowned
