ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned with

COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD

198,191 19,316,900 Balance tax payable 1,060,394 53,988,163 Interest under 234B 11,067,561 15 Interest under 234C 4,018,170 Less: Set-off of MAT credit 54,015,189 Net tax payable 1,060,394 15,058,707 9. We have discussed hereinabove the scheme of Section 115JA(1) and Section 115JAA