Case Law Details
Case Name : K7 Computing Private Ltd. Vs Commissioner (Madaras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
K7 Computing Private Ltd. Vs Commissioner (Madaras High Court)
The issue under consideration is whether an ‘Anti Virus Software’ would fall within the ambit of the definition of ‘Information Technology Software’ as defined u/s 65 (53a) of the Finance Act, 1994?
The petitioner’s ‘Anti Virus Software’ in CD forms squarely falls within the essential features of the definition of the ‘Information Technology Software’. In other words, all essential conditions stipulated under the definition of ‘Information Technology Software’ are th...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
