direction of the learned CIT(A) in allowing the claim of software development expenses amounting to Rs. 6,76,000.
3.1 The learned senior Departmental ... nature of the accounts of the assessee. He also submitted that its software programs if prepared then the same will last at least
deducted on the amounts paid, for the reason that acquisition of software is inextricably linked to the acquisition of hardware inasmuch as neither of them ... function without the other.
(ii) As the transfer of software had taken place outside India, no profit accrued or arisen or could be deemed
Polaris Software Lab. Limited Rep. By ... vs Suren Khiwadkar on 8 September, 2003
Equivalent citations: (2004)ILLJ323MAD, (2003)3MLJ557
Author: R. Banumathi
Bench: R. Banumathi ... JUDGMENT
R. Banumathi, J.
1. The plaintiff Company - Polaris Software Lab Ltd., is a software Company in India, having its offices all-over the country
Central Bank Of India vs Systems & Softwares And Ors. on 14 May, 2003
Equivalent citations: 2003IVAD(DELHI)237, 104(2003)DLT976, 2003(69)DRJ56
application praying for change of cause title from M/s Pentafour Software & Exports Ltd to M/s Pentamedia Graphics Limited. The prayer is accepted ... Penta Media Graphics Ltd (formerly known as M/s Pentafour Software & Exports Ltd) is directed against the order-in-original No. 9/98 dated
these two appeals revolves around the meaning of the term "IT Software" as defined in Entry 231 of the Table notification ... thereafter processed at the Processing Centre of the ONGC by using a software applications named Seismos. The Central Processing Centre is located on Indian territory
unit; (viii) value and quantity of clearances to other export oriented undertakings, software technology park units, electronic hardware technology park units or special economic zone ... economic zone unit or export oriented undertaking or any other unit in software technology park or electronic hardware technology park, as the case
with regard to the allowance of expenditure incurred on development of software package under section 35 and 37 of the Income ... assessed- company is engaged in the business of development of software and export of software services. The assessed is a joint venture company whose principal
where there are according to the case of the complainant, conducting Computer software with motor/engine in electric power with total 400 aggregate ... Addl. Labour Court and Ors. and between Cholamandalam Software Ltd. and Presiding Officer, I Addl. Labour Court and Ors., reported
Software Ltd., Sanjay Doshi, Ashish ... vs Securities And Exchange Board Of India on 29 January, 2003
ORDER
C. Achuthan, Presiding Officer
1. Under challenge
