Computer data processing services and sale of computer ...

High Court Rules Computer Data Processing and Stationery Sales Qualify as "Manufacture" u/s 80-I for Tax Benefits.

August 24, 2012

Case Laws Income Tax HC

Computer data processing services and sale of computer stationery held as industrial undertaking engaged in the business of "manufacture" within the meaning of section 80-I - HC

View Source

← Previous Next →

Computer data processing services and sale of computer ...

High Court Rules Computer Data Processing and Stationery Sales Qualify as "Manufacture" u/s 80-I for Tax Benefits.

August 24, 2012

Case Laws Income Tax HC

You may also like:

Deduction u/s. 80-IB - Profit derived from the business of manufacture and sale of Pig Iron - Profit from the sale of slag, being a by-product - concurrent findings of...

The appeal addressed the scope of the terms "manufacture" and "production" u/s 80IA of the Income-tax Act. The court held that the conversion of blocks into polished...

The assessee, a pharmaceutical company, claimed deduction u/s 80-IE for its units located in Sikkim. The Assessing Officer (AO) allocated the Research and Development...

Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a...

Deduction u/s 80IB - manufacturing activity or not of electronics computer - Job work / outsourcing - Appellants were not carrying out manufacturing activity of...

Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

Royalty payable at reduced rate of 0.75% on FOB value upheld. Valuation of shares: AO directed to adopt projected growth rate of 19% as per assessee's valuation instead...

Service tax on sale of statistical data (statistical service subscription) - transaction of sale of data - it is a transaction of pure sale of data and thus no service...

Process amounting to manufacture - Change in Tariff Heading - buying tubes (stainless steel pipes) and then undertaking certain processes thereon, such as, upsetting,...

Clandestine manufacture and removal - manufacture of of automatic data processing machines - it was alleged that IDS had manufactured and cleared computer systems...

CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain...

The CESTAT held that the services provided by the appellant did not qualify as Online Information Data and Access Retrieval (OIDAR) services. The appellant performed...

Partial disallowance of Input Tax Credit (ITC) - It is well settled that in a taxing statute there is no room for intendment - Further, the finding that scrap batteries...

The petitioner challenged the imposition of entry tax on crude soybean oil brought into Madhya Pradesh for manufacturing/refining soybean refined oil under the MPCT Act...

Import of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal...

Quick Updates: