were not the employees of the assessee company;
(v). that the tape recorded conversations referred to by the A.O
in his order ... identified by maker
of the record; (ii) that nothing had been placed on record which
could substantiate that recording of the conversation had not
been
village land.
23
ITA No.2290/Del/2016
iv) Tape records of the calls intercepted in the instant case
are not admissible since ... that the High Court was quite right in
holding that the tape-records of speeches were
27
ITA No.2290/Del/2016
documents
taxmann.com 415 and in the
case of CIT vs. Venus Records & Tapes (P.) Ltd. [2016] 66
taxmann.com 89 have held that entire
peak in urban areas. Industries,
automobiles, rail engines, aeroplanes, radios,
loudspeakers, tape recorders, lottery ticket sellers,
hawkers, pop singers, etc., are the main ear contaminators
sister concern. Therefore, the
disallowance deserved to be deleted.
(vi) Venus Records & Tapes (P.) Ltd. [2013 ] 33 taxmann.com 49
(Mumbai - Trib.)
Whether since
machines; fire-extinguishing apparatus; parts and fittings therefor
EXCLUDING radios, transistors, tape recorders, amplifiers and decks and parts
thereof'. Copy of the Form
year. He further submitted that the concerned
Principal had purchased audio tape recorders for English assessment done in classes X and XII
for ASL (Assessment
literary, artistic or scientific work (including cinematograph
films, phonographic records and films or tapes for radio or television
broadcasting), any patent, trade mark, design ... literary, artistic or scientific work (including
cinematograph films, phonographic records and films or tapes for radio
or television broadcasting), any patent, trade mark, design
Note-7 states that computer software means any
computer programme recorded on any disk, tape,
perforated media or other information storage device.
Apparently, it does ... software' in
Clause 7 to mean any computer program recorded on
disc, tape, perforated media or other information storage
device. Noteworthy to mention that
Adani Petronet( Dahej) Port Pvt. Ltd.,, ... vs The Dy.Commissioner Of Income Tax, ... on 31
