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...ITD 119 (Kol.), ITAT Tata Bench ‘B’, has taken a view that the printer and scanner are integral part of the computer system and are to be treated as computer for the purpose of allowing...view of the Tribunal that computer accessories and peripherals such as, printers, scanners and server etc. form an integral part of the computer system. In fact, the computer accessories and...peripherals cannot be used without the computer. Consequently, as they are the part of the computer system, they are entitled to depreciation at the higher rate of 60%.5. In view of aforesaid...
...Notes to Harmonized Commodity Description and Coding System (HSN Notes, for short), learned SDR has submitted that a kiosk provides a computer-related service in the sense that it only works in...but only a computer-based information-displaying system. For these reasons, after rejecting the contentions raised by the assessee and the evidence adduced by them, learned Commissioner held that the...place order for operating system like ‘MS Windows’. The computer in the kiosk can also be included to the internet through a telephone/broadband/DSL. Thus, according to learned Counsel, the kiosk has...
...service. Relying on Explanatory Notes to Harmonized Commodity Description and Coding System (HSN Notes, for short), learned SDR has submitted that a kiosk provides a computer-related service in the sense...equipped with necessary operating systems. A customer who places order for a kiosk is also required to place order for operating system like MS Windows. The computer in the kiosk can also be included...may be, during the period of dispute. In the Notification as amended on 9.7.2004, the term computer was explained as under:- Explanation:- For the purposes of this exemption, computer shall include...
...candidate and in connection with the basic knowledge of the computer operation, knowledge of Microsoft Operating System and Microsoft Office operations would be essential to the candidate and the...basic knowledge of computer operation would be tested at the time of interview for which knowledge of Microsoft Operating System and Microsoft Office operation would be essential. In the call letter...operation meaning thereby Microsoft Operating System and Microsoft Office operation. Knowing the said criteria, the appellant also appeared in the interview, faced the questions from the expert of computer...
...leviable thereon.7. The Tribunal in the judgments that are impugned proceeded upon the basis that the appellants sold computer systems and that a computer system was...made for both hardware and software or a separate invoice is made for the software.”The Tribunal held that the excise liability of the computer system had to...be determined with reference to the computer system itself and for assessment of the computer system it was immaterial whether the software was a bought-out item. In the assessment of the computer...
...conceals, destroys or alters any computer source code used for computer, computer programme system, network but in the present case, there is no such allegation made against the petitioner. The...Information and Technology Act. Section 43 of the said Act provides as follows:- "43. Penalty and compensation for damage to computer, computer system, etc. If any person without...permission of the owner or any other person who is incharge of a computer, computer system or computer network, or computer resource - (a) accesses or secures access to such ...
...49.0611. The Explanatory Notes under the Harmonised Commodity Description and Coding System issued by the World Customs Organisation popularly referred to as the HSN...Explanatory Notes also supports our view. The HSN Explanatory Notes to Heading 49.06 of the Harmonised Commodity Description and Coding System which is worded in a language identical to Heading 49.06...Concise Encyclopaedia as “the entire set of programs, procedures and routines associated with the operation of a computer system, including the operating system”. We have also considered the meaning...
...) “computer” means any electronic, magnetic, optical or other high-speed data processing device or system which performs logical, arithmetic, and memory functions by manipulations of electronic, magnetic or...optical impulses, and includes all input, output, processing, storage, computer software, or communication facilities which are connected or related to the computer in a computer system or computer...;***(l) “computer system” means a device or collection of devices, including input and output support devices and excluding calculators wh...
...the assessee on the computers before clearance from the factory is includible in the assessable value/transaction value of the computer system and therefore the differential duty demanded in the two...use the same is implanted in the computer itself. A computer may have different systems, Mr Lakshmikumaran would contend, containing parallel or sequential process which would make a computer system...phone system that it is ‘burned’ into a chip, thereby becoming firmware. The computer program is written into the PROM electrically at higher-than-usual voltage, causing the bits to ‘retain’ the...
...complained as to when coding system was provided in the question paper, why the same has not been done so. On this the accused Collector expressed his displeasure and told that ...Niranjan Tripathy, Head Clerk, in charge of the room. The computer practical test was conducted on 12.06.2013 and 13.06.2013, with various officials overseeing the valuation process. However, no coding...-Collectors as Center Superintendents. 335 applicants appeared in the written examination for R.I., and 795 for A.R.I. & Amin. After the exam, the papers were kept in the Collector's custody, with...
...damage to computer, computer system, etc.- If any person without permission of the owner or any other person who is incharge of a computer, computer system or computer network,-...) accesses or secures access to such computer, computer system or computer network [or computer resource];(b) downloads, copies or extracts any data, computer data base or informati...computer, computer system or computer network including information or data held or stored in any removable storage medium;(c) introduces or causes to be introduced any computer...
....Penalty and compensation for damage to computer,
computer system, etc.-If any person without permission of the owner or any other person who is in charge of...a computer, computer system or computer network,-
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(a) accesses or secures...access to such computer, computer system or computer network or computer resource;
(b) downloads, copies or extracts any data, computer data bas...
...wrongly shown as 35 though Respondent 1 had really secured 65 marks. It was pointed out that the mistake occurred due to the wrong entry made in the computer. The error was rectified in the tabulation...realities and grass root problems involved in the working of the system and unmindful of the consequences which would emanate if a purely idealistic view as opposed to pragmatic one was to be propounded. In...the above premises, it is to be considered how far the Board has assured a zero-defect system of evaluation, or a system which is almost foolproof.6. Award of marks by an...
...(Sales) Pty Ltd. (1983) 2 NSWLR 48, Rogers, J. held that a sale of a computer system, comprising both hardware and software, was a sale of ‘goods’ within the meaning both of the....”63. The question which arose in that case was as to whether the defendant therein had breached its contract to supply the plaintiffs with a computer system to be used in...appellants provide consultancy services including computer consultancy services. As part of their business they prepare and load on customers' computers custom-made software (for the sake of convenience...
...No 103953/2023 have different part numbers and 1 is an ECU Coding System. However, all of them have been examined collectively. Similarly, OIO 103200/2023 dated 04/10/2023, also covers Computer Bracket Assembly / ECU among ...classification of only one group of the 8 type of ECU's i.e the Computer Bracket Assembly / ECU along with ECU Coding system, the classification of all of which was commonly finalised in the impugned...the finally classification of Computer Bracket Assembly / Electronic Control Unit (ECU), inclusive of ECU Coding System, the assessment of which is not provisional...
...No 103953/2023 have different part numbers and 1 is an ECU Coding System. However, all of them have been examined collectively. Similarly, OIO 103200/2023 dated 04/10/2023, also covers Computer Bracket Assembly / ECU among ...classification of only one group of the 8 type of ECU's i.e the Computer Bracket Assembly / ECU along with ECU Coding system, the classification of all of which was commonly finalised in the impugned...the finally classification of Computer Bracket Assembly / Electronic Control Unit (ECU), inclusive of ECU Coding System, the assessment of which is not provisional...
...No 103953/2023 have different part numbers and 1 is an ECU Coding System. However, all of them have been examined collectively. Similarly, OIO 103200/2023 dated 04/10/2023, also covers Computer Bracket Assembly / ECU among ...classification of only one group of the 8 type of ECU's i.e the Computer Bracket Assembly / ECU along with ECU Coding system, the classification of all of which was commonly finalised in the impugned...the finally classification of Computer Bracket Assembly / Electronic Control Unit (ECU), inclusive of ECU Coding System, the assessment of which is not provisional...
...card and are not in any manner connected with the movie file either virtually or physically.
c) It is submitted by Mr. Miglani that in the defendant's system / device, there's no coding...of the sort as described in the plaintiff's patent and specifically claim 1. The defendant's system the movie file is run separately on a computer, and such movie file which is not embedded with any...special effects such as rain, wind effect, animal etc.) against each desired scene on the film (the movie film) using timeline/digital coding system,
(c...
...for ELXSI 6420 Computer System consisting of 32 MB Memory boards and Fasteners MAB for E Plane and sought clearance under Heading 8471.93 of CTA read with Notification 58/88, dated 1-3-1988. The claim.... In this context it is relevant to refer to notes given in Harmonised Commodity Description and Coding System for Heading 84.73. As per the said Note for being an accessory under Heading 84.73 the...was rejected by the Assistant Collector on the ground that the imported Memory Arrays known as Memory modules are not known as storage units in the computer trade or in common parlance and the goods...
...Section 43 of the said statute is committed. Section 43 of the Information Technology Act, 2000 is as follows:-
43. Penalty for damage to computer, computer system, etc.... If any person without permission of the owner or any other person who is in charge of a computer, computer system or computer network, —
(a) accesses or secures access to...such computer, computer system or computer network;
(b) downloads, copies or extracts any data, computer data base or information from such computer, ...