E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd. v. ACIT, 2012-TIOL-169-ITAT-MUM/

7 SOT 230Income Tax Appellate Tribunal2006#14367 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Judgments citing E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd. v. ACIT, 2012-TIOL-169-ITAT-MUM/

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/727/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ng and management of electronic data qualifies to be regarded as an eligible activity for the purpose of Section 10B [See: ITO vs. E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd., vs. ACIT, 2012-TIOL-169-ITAT-MUM/(2006) 7 SOT 230 (MUM) ] 23 26. Indian Copyright Act, 1957 also deals with computer programme and as per Section 2 (ffc) ‘computer programme’ means, a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or achieve a partic…

The Commissioner of Income-Tax vs. M/S.Ge India Technology

ITA/12/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ng and management of electronic data qualifies to be regarded as an eligible activity for the purpose of Section 10B [See: ITO vs. E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd., vs. ACIT, 2012-TIOL-169-ITAT-MUM/(2006) 7 SOT 230 (MUM) ] 23 26. Indian Copyright Act, 1957 also deals with computer programme and as per Section 2 (ffc) ‘computer programme’ means, a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or achieve a partic…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/725/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ng and management of electronic data qualifies to be regarded as an eligible activity for the purpose of Section 10B [See: ITO vs. E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd., vs. ACIT, 2012-TIOL-169-ITAT-MUM/(2006) 7 SOT 230 (MUM) ] 23 26. Indian Copyright Act, 1957 also deals with computer programme and as per Section 2 (ffc) ‘computer programme’ means, a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or achieve a partic…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/206/2018HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ng and management of electronic data qualifies to be regarded as an eligible activity for the purpose of Section 10B [See: ITO vs. E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd., vs. ACIT, 2012-TIOL-169-ITAT-MUM/(2006) 7 SOT 230 (MUM) ] 23 26. Indian Copyright Act, 1957 also deals with computer programme and as per Section 2 (ffc) ‘computer programme’ means, a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or achieve a partic…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/728/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ng and management of electronic data qualifies to be regarded as an eligible activity for the purpose of Section 10B [See: ITO vs. E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd., vs. ACIT, 2012-TIOL-169-ITAT-MUM/(2006) 7 SOT 230 (MUM) ] 23 26. Indian Copyright Act, 1957 also deals with computer programme and as per Section 2 (ffc) ‘computer programme’ means, a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or achieve a partic…

The Commissioner of Income-Tax vs. M/S.Ge India Technology

ITA/11/2014HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ng and management of electronic data qualifies to be regarded as an eligible activity for the purpose of Section 10B [See: ITO vs. E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd., vs. ACIT, 2012-TIOL-169-ITAT-MUM/(2006) 7 SOT 230 (MUM) ] 23 26. Indian Copyright Act, 1957 also deals with computer programme and as per Section 2 (ffc) ‘computer programme’ means, a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or achieve a partic…

M/S. Marmon Food and Beverage Technologies India vs. The Income Tax Officer

ITA/726/2017HC Karnataka09 Apr 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 260A

…ng and management of electronic data qualifies to be regarded as an eligible activity for the purpose of Section 10B [See: ITO vs. E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd., vs. ACIT, 2012-TIOL-169-ITAT-MUM/(2006) 7 SOT 230 (MUM) ] 23 26. Indian Copyright Act, 1957 also deals with computer programme and as per Section 2 (ffc) ‘computer programme’ means, a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or achieve a partic…

E-Infochips ltd., (2009) 124 TTJ (Ahmedabad) 176; Cybertech Systems & Software ltd. v. ACIT, 2012-TIOL-169-ITAT-MUM/ (7 SOT 230) — Cited in 7 Judgments | BharatTax