TMI Blog2021 (8) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... of Chapter V of the Finance Act, 1994 - HELD THAT:- Hon'ble Division Bench of this Court in the case of INFOTECH SOFTWARE DEALERS ASSOCIATION VERSUS UNION OF INDIA AND OTHERS [ 2010 (8) TMI 13 - HIGH COURT OF MADRAS] where the said decision of the Hon'ble Division Bench of this Court has dealt with all issues in a comprehensive manner though the prayer sought was for a declaration and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S.SIVAGNANAM, J We have elaborately heard Mr.N.Viswanathan, learned counsel appearing for the appellant and Mr.A.P.Srinivas, learned Senior Standing Counsel accepting notice for the respondent herein. 2. This appeal is directed against the order dated 29.10.2020 made in W.P.No.25923 of 2018. 3. The said writ petition was filed by the appellant herein challenging the Order-in-Original d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are' and that the software, which has been developed and marketed by the appellant is not capable of being manipulated or providing interactivity to a user. 6. The correctness of this submission was tested by the learned Single Judge and in our considered view, the learned Single Judge rightly held that the anti virus software would fall within the expression 'information technology sof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was decided by the Writ Court. 8. We are unable to persuade ourselves to the said submission of the learned counsel appearing for the appellant, as the said decision of the Hon'ble Division Bench of this Court has dealt with all issues in a comprehensive manner though the prayer sought was for a declaration and such declaratory relief was sought for by the members of an association, who ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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