Prashant Kumar Jaiswal And 12 Others vs State Of U.P. And 10 Others on
Information Technology Products and the printer does not answer the definition of Information Technology as defined in the Law Lexicon and Wikipedia ... products notified under serial No.68 do not answer the definition of Information Technology as given in the
Law Lexicon. By way of illustration
Whether MCA course be construed as technical
education in terms of definition under Section 2 (g) of the
AICTE Act?"
9. The Court answered ... would
clearly go to show that MCA also comes within the
definition of technology. Therefore, the contention that
technical education includes MCA as raised
also considered. It was held
that the definition of works contract is in wide spectrum. Its a definition
of wide amplitude and application. The relevant ... other words
the said definition excludes all other works, which are not
specified in the said definition.
(18)
15. Learned counsel for appellant
definition of copyright, though has
not been explained or defined in the treaty,
however, the various Courts have consistently
opined that the definition of "copyright ... already in
circulation
13. Thus, the definition of 'copyright 'in section 14 is
an exhaustive definition and it refers to bundle of
rights
resident to the assessee which gets hit by the
mischief of definition of fees for technical services in the DTAA". The Assessing Officer ... acquiring the services to apply
technology contained therein. It further held that unless there is a transfer
of technology involved in technical services
Metal Bulletin (UK); and
The Datamyne Inc. (USA) does not fall under
definition of royalty under section 9(1)(vi) of
the income ... correct in
holding that payment made to Bmt Fleet
Technology, Canada does not fall in definition of
fee for technical service in view
Technology Enabled Services (ITeS) provider. Ld. AR
referred to Rule 10TA(e) and Rule 10TA(g) of the Safe Harbour
Rules for the definition ... engaged in rendering back office support
services which involved application support services, technology
support services, hosting services and application and technical
support in relation
said authority has looked into the fact that mere involvement of technology will not bring something within the ambit of "Technical Services ... consultancy Services" by itself may not include any technology still would be covered by definition of "fee for technical services
Motogen entered into a sub-license agreement
whereby the license and technology was transferred to M/s. Motorgen
on the same conditions of limited ... right acquired by the assessee in the
technology and know how is a property as per the definition of capital
asset under Section