grounds inter alia that the proposed activity i.e. computer software development amounts to "specialist support services" which is not a manufacturing activity ... view of the sophisticated and specialised type of operations involved in software servicing and data processing, it has been decided to recognise this
Pennar Aluminium Co.Ltd., Reliance
Capital Ltd., Tata Steel Ltd. and Visual Software Ltd. The holding
20 ITA No: 6289/Mum/2008
ITA No: 4932
equipment.
XX XXX XXX XXX XXX
2.25 Documentation on hardware and software for PLC, fault print out and computer system.
2.26 Operation and maintenance manuals
paid to M/s. Multiproducts. According to the statement, (i) for software development of gas agency working and selection of computer and training of personnel ... paid to M/s. Multiproducts and argued that the expenditure relating to software development and proposal for diversification to new project facility on pharmaceutical formulation
appellants who are manufacturers of Data Processing and Computer Software, imported equipment for microfilming of documents, processing of microfilms as well as computer aided retrieval ... machinery in question and their plant was for manufacture of computer software which falls under the heading "Electronic Components & Equipments" as recognised
Canada and UK. It also indicates that it deals with data based software and it reviews prices of the display T 310020 etc. In other
work under Hicix and that he had various both Dos and Hicix software on Floppy and cartridge tapes which could be copied on the OASYS ... points raised in the written statements filed by the appellant concerning the software used etc., on vague findings and passed them off as technical objections
paid to M/s. Multiproducts. According to the statement, (i) for software development of Gas Agency working and selection of computer and training of personnel ... paid to M/s. Multiproducts and argued that the expenditure relating to software development and proposal for diversification to new project facility on pharmaceutical formulation
copy stream. The Key Strokes are specially designed to capture the software programmes for composing printing material and the system features of the Key Board ... with its tailor-made printed electronic circuits responding to specific pre-determined software programme, the imported key board is designed only for the operation
