instruction, training and study. The Appellants are using internet as the medium for instruction and other related activities. Therefore the basket of services provided ... under :-
E-learning is a type of education when the medium of instruction is computer technology. No in-person interaction may take place in some
under :-
"E-learning is a type of education when the medium of
instruction is computer technology. No in-person
interaction may take place ... between
traditional coaching and online coaching is the medium.
Since in term of Board's instruction vide Circular No.
59/8/03 dated
based on syllabus approved by Government of Karnataka/DSERT in the medium of instruction viz., Kannada/English, which will become evident from the scope
However, the import of the
Circular/Instruction has to provide a medium for 'consultation'
between the assessee and the Department. In fact, Master
refund claims filed by
small and medium exporters expeditiously..."
On plain reading of the above instructions of the Ministry of
Finance dated
intellectual property but such
personal intellectual property contained in a medium is
bought and sold. It is an article of value. It is sold ... mediums in which the intellectual
property is contained is a marketable commodity. They are visible to
senses. They may be a medium through which
goods'
within the meaning of the 1979 Act, and the defective
instructions would result in a breach of the implied terms
in Section ... computer disc on to
which a program designed and intended to instruct or
enable a computer to achieve particular functions has been
encoded
goods'
within the meaning of the 1979 Act, and the defective
instructions would result in a breach of the implied terms
in Section ... computer disc on to
which a program designed and intended to instruct or
enable a computer to achieve particular functions has been
encoded
intellectual property but such
personal intellectual property contained in a medium is
bought and sold. It is an article of value. It is sold ... mediums in which the intellectual
property is contained is a marketable commodity. They are
visible to senses. They may be a medium through which
intellectual property but such personal intellectual
property contained in a medium is bought and sold. It is an article of value. It
is sold ... mediums in which the intellectual property is
contained is a marketable commodity. They are visible to senses. They may
be a medium through which
