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Section 35 in Finance Act, 2012 [Entire Act]

engravings; (d) data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases, and integrated circuit masks and masters; (e) engineering related
Union of India - Section Cites 0 - Cited by 13

Black Duck Software Inc., Noida vs Dcit (International Taxation), New ... on 11 September, 2017

copyright' and 'copyrighted article' and treaty, till date, recognizes the subtle distinction between 'copyright' and 'copyrighted article'. Although ... Copyright Copyright Copyright Copyright Copyright Copyright copyrighted copyrighted copyrighted or Article Article Article copyrighted article? 4.Providing Yes Not Not Hyper Not software discussed discussed
Income Tax Appellate Tribunal - Delhi Cites 17 - Cited by 5 - Full Document

Acit Company Circle Vi(1), Chennai vs Saipem India Projects Private Limited, ... on 23 December, 2019

Licensed Software, Third Party Software, Documentation, or Third Party Software documentation shall be made aware of all appropriate provisions of this Agreement and software license ... copyright right" and a "copyrighted article." Copyright is distinct from the material object, copyrighted. Copyright is an intangible incorporeal right
Income Tax Appellate Tribunal - Chennai Cites 64 - Cited by 2 - Full Document
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