Limited v. Collector of Customs

ORACLE SOFTWARE INDIA LTD vs. COMMISSIONER OF INCOME TAX DEL

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE INDIA PVT. LTD. vs. COMMISSIONER OF INCOME TAX, DELHI

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE SOFTWARE INDIA LTD. vs. COMMISSIONER OF INCOME TAX DEL

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE INDIA P.LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE INDIA P.LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE SOFTWARE INDIA LTD. vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE INDIA PVT. LTD. vs. COMMISSIONER OF INCOME TAX, DELHI

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE SOFTWARE INDIA LTD. vs. COMMISSIONER OF INCOME TAX DEL

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE INDIA PVT. LTD. vs. COMMISSIONER OF INCOME TAX, DELHI

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…c on cassettes/CDs. The intellectual copyrights had got incorporated on the media for the purpose oftransfer and, therefore, media camiot be split up. Reference was made to the decision in Gramophone Company ofIndia Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was obsei-ved that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding fiarther, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same leads as under "1. Imports ma…

ORACLE INDIA PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX

…settes/CDs. The intellectual copyrights had got incorporated on the media for the purpose of transfer and, therefore, media cannot be split up. Reference was made to the decision in Gramophone Company of India Limited versus Collector of Customs, (1999) 114 ELT 770 (SC) and it was observed that duplication or recording of audio cassettes amounts to manufacture as goods were produced. 14. Before proceeding further, we would like to reproduce the exact reply given by the appellant as recorded in the assessment order for Assessment Year 1994-95 on the issue in question. The same reads as under:- “1.…