loans and advances. Secondly, two other categories are also included in the definition of the word 'interest' as specified ... meaning, that is, it is an exclusive definition vide P. Kasilingam v. PSG College of Technology (1995) Supp. 2 SCC 348. When we say that
that the definition is exhaustive and no other meaning can be assigned to the expression than what is included in the definition.
29. The Schedule ... specifically named in the list. Therefore, the enlarged definition of "computers" in the Information Technology Act cannot be made use of interpreting
facts on hand.
11. The trading activities covered in the definition of market refers only to the activity of sale and display for sale ... trade. The growth of science and technology has offered varieties of consumer durables and trade items. The definition of market under
case of Commissioner
of Income-tax, Central-III v. HCL Technologies Ltd. : (2018)
93 taxmann.com 33 (SC), at paragraphs ... through its two units situated in
Software Technology Park, Gurgaon (now
Gurugram) which falls under the definition of the
Section
learned judge,
emails come under the definition 'electronic record' under
section 2(t) of the Information Technology Act 2000 and are
admissible
M/S Om Traders vs The Union Of India on 9 February, 2018
Author: B
provisions of the Act.
THE ASSISTED REPRODUCTIVE TECHNOLOGY
(REGULATION) ACT, 2021:
14. The Assisted Reproductive Technology
(Regulation) Act, 2021 was promulgated for
regulation and supervision ... read as follows:
Section 2 deals with definition, Section
2(1)(a) deals with Assisted Reproductive
Technology and it reads as follows:
"2. Definitions
infrastructural facilities.
12. As the definition shows, anything which
contributes to the development of industries in
industrial areas like technology parks, townships
for the purpose ... wide definition of the words "industrial
infrastructural facilities" as contained in Section 2
(7a) of the Act, making of a technology park,
research
through its
two units situated in Software Technology Park,
Gurgaon (now Gurugram) which falls under the
definition of the Section ... April, 1994, in any electronic
hardware technology park, or, as the case
may be, software technology parks;
commencing on or after
Wthe serwice provider also makes available the technology which
in rendering services, then it falls with the definition
of ?fee for technical services as contained ... DTAA. However, if
l/e
45
the technology is not made available along with tlieV"te'c.hfr1ical
services and what is rendered
