taxable under
OIDAR services.
9. The Appellant submits that the definition of 'Information
Technology Software Service' (ITSS) was introduced in the
Finance ... technology infrastructure enabling the telecom
operators to provide the RBT value added services to its end-
user.
11. The Appellant referring to the definition
have deftly adapted to the advances in
technology using it to their benefit.
19. Following the definition in the Protocol to Prevent, Suppress and Punish ... deceit, abuse of power or vulnerability or
consideration to get consent. The definition is inclusive in nature giving
room for emerging forms of exploitation
second part
of the definition shall not in any way control or affect the first part of the
definition.
44. Reference can also be made ... Kasilingam [P. Kasilingam v. PSG College of Technology ,
1995 Supp (2) SCC 348] ), this Court set out definition sections where the
expression "means
Tungsten Automation England Limited ... vs Deputy Commissioner Of Income Tax, ... on 14 July, 2025
Author
Delhi Factory Owners' Federation vs South Delhi Municipal Corporation & Ors on 4 July
definition is a hard-and-
fast definition, and no other meaning can be assigned to the
expression than is put down in definition ... College of Technology [P. Kasilingam v. P.S.G. College of
Technology, 1995 Supp (2) SCC 348].] When a definition clause
Information Technology Act, 2000.
23. It is fairly submitted that there is no definition for the expression the
issue has used in Section ... submitted that the definition of expression 'originator' has been
defined Section 2 (za) of the Information Technology, Act, 2000 to mean that
DTAA.
27. The AO's aforesaid finding was founded on the definition of
'AWS content' and support guidelines. The AO had noted that ... also reasoned that the Assessee
makes available various technologies to its customers on noting the
definition of AWS Content, which include documentation and sample
code
section 2 of the Information Technology Act, 2000."
11. In light of the above definition, we have to refer
to the definition under Section
environment cultivation, precision
farming, and biotechnology. Moreover, he argued that tissue culture
technology is fundamentally an agricultural technique which is
more efficient, reliable, and productive ... technological enterprise into
a tax-exempt agricultural income. Moreover, if the legislature
wished to provide tax incentives or exemptions for bio-technology
businesses that support
