technology
software,
ii)study, analysis, design and programming
of information technology software,
iii)adaptation, upgradation, enhancement,
implementation and other similar services related
to information technology ... information technology
software,
v)(providing) the right to use information
technology software for commercial exploitation
including right to reproduce, distribute and sell
information technology software
Section 65(53a) of Finance
Act, 2003 in the definition of Information Technology
software the word "acquirer" was replaced by the word ... amended with effect from 16.05.2008.
With effect from 16.05.2008, the definition of “Information Technology
Software Service” in Section 65(53a) and the definition of taxable
Section 65(53a) of Finance
Act, 2003 in the definition of Information Technology
software the word "acquirer" was replaced by the word ... amended with effect from 16.05.2008.
With effect from 16.05.2008, the definition of “Information Technology
Software Service” in Section 65(53a) and the definition of taxable
Ramesh Sippy vs Ig ... Plaintiff on 1 April, 2013
Author: S.J. Kathawalla
Bench: S
information technology software are expressly
covered by the definition of 'information technology
software' service and that these very operations have also
been specified ... total convergence between the technical literature
on software and the definition of information technology
software service given under Section 65(105)(zzzze) of the
Finance
However, though the
learned Authorised Representative also agreed that the definition in the Information
Technology Act cannot be imported, we are of the opinion that ... definition
which can be of some use in the definition of a computer. Thus in our considered
view, aid can be taken of the definition
2011, ST/26441/2013,
ST/21868/2014, ST/20119/2017
Definition of Information Technology Software under the
Finance Act, 1994 .
Section 65(53a) :
"Information ... said sale/supply of goods. Further, referring to
the definition of Information Technology Software service, the
learned Commissioner came to the conclusion that the activities
include 'transmission by satellite, cable, optic fibre or
similar technology' in the definition of Royalty which clause is conspicuous
by its absence ... include "transmission by
satellite, cable, optic fiber or similar technology" in the definition of
Royalty under the Tax Treaty, whereas other tax treaties
computerized data processing
or system networking as giving in the definition of "Information Technology" and
in view of the same the services provided ... Information Technology Act, 2000 cannot be of any assistance to the
Revenue as the definition in the said Act cannot be imported or read into
over the contents of the postings
and the definition of the term intermediary under The Information
Technology Act, 2000 , and placed reliance on the judgments ... agent under the
Indian Contract Act since there is specific definition in the
Information Technology Act for the word intermediary.
Intermediaries are third party organizations
