licensee has been prohibited from copying, decompiling,
de-assembling, or reverse engineering the software without the
written consent of lntra Asia Trading
licensee has been prohibited from copying, decompiling, deassembling, or
reverse engineering the software without the written consent of Infrasoft. The
licence agreement between the Assessee
licensee has been prohibited from copying, de-compiling,
de-assembling, or reverse engineering the software without the
19 ITA No.1854/CHNY/2017
written consent
prohibited from copying, de-compiling,
de compiling, de-
de
assembling, or reverse engineering the software without the written
consent of lntra Asia Trading
cash from vendors. It is apparently visible that the
assessee worked reverse engineering to show that it had cash balance. It
means first the assessee
TMAJ) personal in
nature (machinery repairs expenditure)
9 Gopi Engineering works -
11.05.2010 Bill no. 05 Reversible settings 61,739
New Tech Machines
10 12.07.2010 Bill ... 1088 & 1089/2016
21 Payment to Gajalakshmi Engineering works
22.11.2010 Bill No.56 40,000
11.12.2010 Bill No.562, New Tanker Assembly material
Venkateswara College of Engineering and
accordingly, deleted the additions. On further appeal, the Hon'ble
High Court of Madras reversed the Tribunal order ... Venkateswara College of Engineering and accordingly, dismissed the
appeals of the Revenue. However, the Hon'ble Jurisdictional High
Court reverses the Tribunal
also note that reliance placed by the CIT(A) on Elecon Engineering Co.
Ltd. (supra) is misplaced. The decision concerns applicability ... ACIT vs. Elecon Engineering Co. Ltd. in [2010]
322 ITR 20 (SC) whereinheld that:-
:- 17 -: ITA No.371/Mds/2014
"reversing the decision
case of ACIT Vs. Elecon Engineering Co. Ltd. in
(2010) 322 ITR 20 (SC) wherein held that:-
"reversing the decision of the High Court
Full Bench has been
reversed by the larger Bench of the High Court in Triveni Engg. Works
6 ITA No.2916/Chny/2024
