COMMR.OF INCOME TAX- vs. ,NEW DELHI VS M/S ORACLE SOFTWARE INDIA LTD

C.A. No.-000235-000235 - 2010Supreme Court13 January 201011 pages
For Petitioner: B. V. BALARAM DASFor Respondent: MOHAN PANDEY
AI SummaryAllowed

What did the Supreme Court hold?

The Supreme Court held that the process of duplicating software onto blank CDs, making them fit for commercial sale, constitutes 'manufacture or processing of goods'. Therefore, the assessee is eligible for deduction under Section 80IA.

What were the facts?

The assessee, a subsidiary of Oracle Corporation, imported master software media and duplicated it onto blank CDs for sale. The Department argued this was not 'manufacture or processing of goods' for Section 80IA deduction.

What were the issues?

Whether the duplication of software from master media onto blank CDs amounts to 'manufacture or processing of goods' for the purpose of claiming deduction under Section 80IA of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 80IA,Section 80IA(12)(b),Section 33B

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Cause title — parties, addresses and appearances
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION C.A.No.235/2010 @ SLP(C) No. 4719/2008 Commr. of Income Tax-V, New Delhi … Appellant(s) versus M/s. Oracle Software India Ltd. … Respondent(s) with C.A.No.238/2010 @ SLP(C) No.5143/2009 C.A.No.239/2010 @ SLP(C) No.6847/2008

J U D G M E N T S.H. KAPADIA, J.

1.

Leave granted.

2.

A short question which arises for determination in this batch of civil appeals is whether the process by which a blank Compact Disc (CD) is transformed into software loaded disc constitutes “manufacture or processing of goods” in terms of Section 80IA(1) read with Section 80IA(12)(b), as it stood then, of the Income Tax Act, 1961?

3.

For the sake of convenience, we may refer to bare facts mentioned in Civil Appeal @ SLP (C) No. 6847 of 2008. In this appeal, we are concerned with the Assessment Years 1995-96 and 1996-97. 4. Assessee is 100% subsidiary of Oracle Corporation, USA. It is incorporated with the object of developing,

designing, improving, producing, marketing, distributing, buying, selling and importing of computers softwares. Assessee is entitled

The order continues below.

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