loaded
into the blank EPROMs. The appellant submitted
that a computer software is a designed programme
recorded on a media commonly called ... ground that the said exemption notification gave
exemption to softwares falling under heading 85.24
from whole of duty of excise. In the circumstances,
the appellant
question involved in this appeal is whether
custom duty on imported computer software loaded on a hard
disk drive is to be levied ... basis of hard disk
simplicitor or computer software. Goods imported by the
appellant were examined on 9th August, 1995 and were found
to be seven
question, principally, is in relation to the
inclusion of the value of software sold with the computer in
the assessable value thereof ... contention of
the appellants that the firm or etched software that is
implanted into a computer is not to be taken into account
mineral oil and natural gas and supply thereof; (28) "information technology software" means any representation of instructions, data, sound or image, including source code
Schedule V (w.e.f. 1.4.1978).] [or in respect of any computer software to a person resident in India] [ Inserted ... Schedule V (w.e.f. 1.4.1978).] [Provided further that such computer software is permitted according to the Import Trade Control Policy of the Government
technology” means any information (including information embodied in software), other than information in the public domain, that is capable of being used ... development, production or use of any goods or software; (ii) the development of, or the carrying out of, an industrial or commercial activity
guest house; (c) any office appliances including computers or computer software; (d) any vehicle; or (e) any plant or machinery, the whole of the actual
guest house; (iii) any office appliances including computers or computer software; (iv) any vehicle; or (v) any plant or machinery, the whole of the actual
failed to make
available the amendment in the utility software until 21 st
August, 2014, thereby creating a 'Black out' of a period ... assessment year 2013-2014 onwards vide notification
dated 1st May, 2013 utility software for e-filing of the tax audit
report was introduced
with Article 12 of
Indo-US-DTAA?
2) Whether supply of software on license is
royalty/included services within the meaning
of Section ... received by the respondent Assessee on grant
of licences for use of software is not royalty
within the meaning of Article
