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...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...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...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...
...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...
...the purpose of maintaining stock records. He contended that the record maintained by the assessee in the computer by following the bar coding system thus was rightly taken into consideration by the...the matter in respect of the stock variation and for that he pressed in service, the bar code system maintained by the assessee in computer. In fact even during scrutiny proceedings the bar code m...for this purpose. During the course of survey itself, a specific stand was taken by the assessee that the stock record as per the bar code system maintained in the computer was not complete and the...
...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...for the Revenue submitted that the Tribunal had erred in law in allowing depreciation to the assessee at the higher rate of 60% on computer accessories and peripherals instead of the normal rate @ 25...
...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...that the defendants are wilfully infringing that said patent i.e. by introducing in their 4D theatre a device/system which produces aromatic/heating, cooling and other effects corresponding to the...
...technical services related to tabulation, coding and software development. It is established to undertake and engaged in export of software, computer skilled manpower and other computer related...application of software. The assessee is also engaged in rendering technical services related to tabulation, coding and software development as well as export of software and other computer related...computerized systems, conduct feasibility studies, systems analysis and design as well as design of special software and system and application of software. It is also engaged in the business of rendering...
...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..., containing the answer sheet in sealed pockets, was kept. When the three evaluators (OAS officers) objected as to why coding has not been done, the Collector has expressed his displeasure on...
...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...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...apply to the firm software that was etched into the computer; this is not even the appellants' case.12. In the first place, the Tribunal confused a computer system with a...
...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...
...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...Heading 85.24 respectively.71. Drawing a distinction between a computer system and a computer, it was held:“12. In the first place, the...
...also engaged in the business of rendering technical services related to tabulation, coding and software development. It is established to undertake and engaged in export of software, computer skilled..., systems analysis and design as well as design of special software and system and application of software. The assessee is also engaged in rendering technical services related to tabulation, coding and...manpower and other computer related activities to carry out development in the area of information technology, computer systems, software, application software, integrated tolls for computer systems...
...also engaged in the business of rendering technical services related to tabulation, coding and software development. It is established to undertake and engaged in export of software, computer skilled..., systems analysis and design as well as design of special software and system and application of software. The assessee is also engaged in rendering technical services related to tabulation, coding and...manpower and other computer related activities to carry out development in the area of information technology, computer systems, software, application software, integrated tolls for computer systems...
...in any form such as method/process, apparatus/system/device, computer program product/computer readable medium falls under the said excluded categories, such a claim would not be patentable. However...framed by the Indian Patent Office for examining computer related invention. He would submit that it has been made clear in those guidelines insofar as the technical contributions of a patent seeker is...word 'per se' in Section 3(k) of the Patents (Amendment) Act, 2002 was intended to clarify the patentability requirements for computer programs. Previously, the Act did not allow for the patenting of...
...and design as well as design of special software and system and application of software. The assessee is also engaged in rendering technical services related to tabulation, coding and software...installation of computerized systems, conduct feasibility studies, systems analysis and design as well as design of special software and system and application of software. It is also engaged in the business...of rendering technical services related to tabulation, coding and software development. It is established to undertake and engaged in Date of Hearing 28.08.2017 Date of Pronouncement 13.11.2017...
....”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...term “goods” in Section 2(1)(h) only includes tangible movable property and the words “all materials, articles and commodities” also cover only tangible movable property. He submitted that computer...has been stated that a software program is essentially a series of commands issued to the hardware of the computer that enables the computer to perform in a particular manner. It is stated that to...
...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...different subjects are obtained from the schools in a prescribed form named teachers index form. The data supplied by the schools in the teachers index form is entered in the computer. Circle-wise/subject...
...recorded in para 3.1.2 of the order passed by the TPO. TPO, as noted above, however had taken three companies, namely, Satyam Computer Service Ltd., L&T Infotech Ltd. and Infosys Technologies as...SANJIV KHANNA, J. (ORAL)This appeal by the Revenue, which pertains to the assessment year 2006-07, in the case of Agnity India Technologies Pvt. Ltd. raises a short issue. The...respondent-assessee is a wholly owned subsidiary of Bay Packets Inc., USA and was/is engaged in the business of development of software for the parent company in the field of telecommunication. The...