software as under :
(a) An ERP Software is an integrated management software to
manage core business processes, where only one software is required ... goods requires the specification of goods
particularly when they are intangible goods. If there were to be
a bargain for any intangible goods between
manufacturing process is carried on. Thus, software development or
software application may be a manufacturing process, yet according to the
Division Bench, it is not covered ... software, i.e. standardised and customised.
Customised software is developed/created as per the demand of the
consumers and it is held as "goods
been accepted that production of motion picture films amounts to manufacture of goods
38. It is further submitted that the IT Act contains another ... income from export of articles and things and computer software These sections define 'computer software' to mean any computer programme recorded
declared that for the purposes of this clause -
(a) "goods" includes computer software;
(b) "properties" includes information technology
software ... that for the purposes of this clause, namely, 65 (64), goods
includes computer software and properties include information
technology software. The words "Taxable service
declared that for the purposes of this clause -
(a) "goods" includes computer software;
(b) "properties" includes information technology
software ... that for the purposes of this clause, namely, 65 (64), goods
includes computer software and properties include information
technology software. The words "Taxable service
declared that for the purposes of this clause -
(a) "goods" includes computer software;
(b) "properties" includes information technology
software ... that for the purposes of this clause, namely, 65 (64), goods
includes computer software and properties include information
technology software. The words "Taxable service
repatriation to India of the amounts
representing the full value of goods or software exported was enhanced
to twelve months from the date of export
home appliance, all kinds of electrical and electronic goods,
conductors, capacitors, micro processors, computers, software,
household items, television sets and other allied products and
activities
processing cards, ribbons and mini micro-based systems. It also develops computer software and it also provides technical consultancy services in India and abroad ... assessee is also a dealer in computer software and computer hardware. The assessee also receives goods manufactured by other concerns and before those goods could
alleged, a separate software module was developed within the
software employed by the assessee by which goods inward notes and
corresponding bill passing purchase vouchers
