relation to any technology, means the bringing into India of, such
technology from a place outside India;
The word "technology" has been defined ... technology all we are required
to consider is the issue whether the payments towards royalty are payments for import of
technology. The definition of technology
The Gramophone Company Of India Ltd. vs Super Cassette Industries Ltd. on 1 July, 2010
representing payments for the user of the rights, know-how technology, etc., despite the definition of royalty in article VIIIA of DTA and the facts ... narrower and a truncated definition than the definition of royalty under the Income Tax Act, 1961 and this truncated definition does not hold
Resolution No. 28/1/99-CTI
dated 31st March, 1999, introduced the Technology Upgradation Fund
Scheme (TUFS), which, in substance, provided 5% reimbursement ... assistance
under the TUFS. Clause 1, thereunder, contained in the
―Definition of Technology Upgradation‖, and defined
Technology Upgradation as meaning induction of state
definition of design sets out clear and distinct parameters which does not
admit anything more than what is prescribed in the definition. Reliance was
placed ... Kasilingam vs P.S.G. College of Technology AIR
1995 SC 1395.
12.4 The definition of design cannot be extended to common law rights
Likewise
after the amendment of the definition of
„business‟ question arose in Indian Institute of
Technology v. State of U.P. with respect
commerce website
automatically come under the definition of intermediary? As per the
Information Technology Act, 2000 (hereinafter, ' IT Act ') an `intermediary
eligible unit ―from the total income of the assessee‖. The
definition of the expression total income given in Section 2(45)
cannot be imported into ... section
requires us to abandon the definition of that expression as per
Section 2 (45) .‖
Tei Technologies (supra) also noticed that though there was divergence
Legislature
keeping in view the development of computer technology. If the newly
inserted definition of books of account inserted in the Income
Likewise after
the amendment of the definition of 'business'
question arose in Indian Institute of Technology v.
State
