The Bihar Value Added Tax Act, 2005
BIHAR
India
The Bihar Value Added Tax Act
environment' means a person who, by any direct act by which he derives pecuniary or commercial benefit, commits an offence under any law relating ... copyright law in relation to any book, music, film, software, artistic or scientific work and includes any person who illegally enters through the identity
Md.Ajmal Md.Amir Kasab @Abu Majahid vs State Of Maharashtra on 29 August, 2012
Tripura Value Added Tax Act, 2004
TRIPURA
India
Tripura Value Added Tax Act, 2004
Rule
received the
intragroup services,
ii. what are the economic and commercial benefits
derived by the recipient of the intragroup services,
iii. the mechanism adopted with ... acquired and
developed certain infrastructure software and software for the
benefit of the group companies which included upgraded
software, sophisticated email facility etc. These costs
environment' means a person who, by any direct act by which he derives pecuniary or commercial benefit, commits an offence under any law relating ... copyright law in relation to any book, music, film, software, artistic or scientific work and includes any person who illegally enters through the identity
deduction under Sec. 80IB was to be worked
out on the basis of the profit and gains „derived from‟ an eligible industrial
undertaking, thus declined ... expenditure of Rs. 3,58,454/- incurred by the assessee on computer
software as a capital expenditure, therein dislodged the claim of the same
development of computer software and not in rendering any technical
services. Communication expenses were incurred not for export of
computer software outside India and therefore ... respect of the profit
derived by an assessee from the export of articles or things or computer
software etc. in accordance with conditions provided therein
erred in ignoring the detailed cost allocation workings placed on
record by the appellant company in connection with determination of the
cost sharing expenses ... assessee has further filed additional grounds as under :
1:0 Re.: SAP software and cost sharing expenses:
1:1 That on facts and circumstances
rates or fees offered to particular customers;
marketing or strategic plans; and software, risk models, tools and other system developments.
Within the Company, confidential information ... trademarks, copyrights and patents.
Publications, documentation, training materials, computer codes, and other works of authorship you develop for the Company are the types of material