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TMI Blog2014 (4) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Karan P. Adik Mr. Kuldeep U. Nikam For the Respondent : Mr. B. B. Sharma JUDGMENT By consent the application is heard finally. 2 The applicant is aggrieved by the respondent not having raised certain questions for reference to this court for determination. The order was passed in an application under Section 61 of the Bombay Sales Tax Act, 1959. Ten questions were sought to be raised. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agreement to conclude that there was a transfer of copyright to HDFC whereas the said clause applied only if a copyright in a work belonging to the Applicant was transferred to HDFC? iii. Whether the Tribunal was justified in relying upon the following two decisions pronounced under the Income Tax Act, 1961 namely ISBC Consultancy Services Ltd. Vs. The Deputy Commissioner of Income Tax [2004 (83 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Applicant is transferred to HDFC? vi. Whether the Tribunal was justified, based on records in the form of invoice and work order before it, to come to conclusion that software is developed by the Applicant and transferred to HDFC although the Applicant was acting for and on behalf of and under supervision of HDFC? vii. Whether on a true and proper construction of Section 2(28) of the Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for rendering service but sale of software falling within CI26( 5) of the Sales Tax Act? 3 The question is whether the Tribunal ought to be directed to raise the questions proposed at sr. nos. i, ii, iv and v. 4 It is not necessary to entertain this application. The Tribunal has held that the provisions of the Copyrights Act were not brought to the notice of the Tribunal and that the appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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