Case Law Details
Case Name : Oracle Software India Ltd. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
Supreme Court (SC) [2010-TIOL-04- SC-IT] in the case of Oracle Software India Ltd. (Taxpayer) on the issue of whether the process of converting a blank compact disc (CD) into a recorded CD, by duplicating the master copy of software on it, constitutes ‘manufacture’ under the Indian Tax Law (ITL) for the purpose of claiming tax holiday. The SC held that the processing of record able media on to a blank CD amounts to ‘manufacture’ under the ITL, as it involves the blank CD being dedicated to a specific use for which it otherwise was not fit. Hence, the Taxpayer was eligib...
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