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1. Expenses incurred for replacing non-Y2K compliant computer with Y2K compliant computer - the expenditure was for replacement of a system within a larger system which is...

2. Petition for refund - the computer system cannot override the factual aspects. If the refund is payable, whether the computer systems accepts or not, is of no...

3. Computer Reservation System (CRS / GDS) - services relating to the reservation of ticket availability position through on line computer system - demand of service tax...

4. Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these...

5. Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot...

6. Classification of goods - Computer peripherals - LAN Connection Cable - the term peripheral has been given an expansive meaning and is not restricted to input/output...

7. Higher depreciation @ 60% on CCTV cameras and Control access systems - the Control access systems and CCTV cameras are peripherals attached to computer systems only and...

8. Extra depreciation on computers – 60% depreciation claim made on video conferencing equipment - entire video conferencing system cannot be the termed as part and parcel...

9. Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said...

10. TDS u/s 195 - payments made to non-resident - The amounts paid by resident Indian endusers/ distributors to non-resident computer software manufacturers/suppliers, as...

11. TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is...

12. Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A detailed order of difference of opinion - referred...

13. Allowable expenditure u/s 37(1) - addition relating to form fees which was deposited for obtaining the wine shop through government - non-accepting the theory of...

14. Proportionate disallowance of depreciation on computer and software, based on the number of employees of the assessee - keeping extra computer for meeting any emergent...

15. Classification of imported goods - Computer Systems with modifications for enhancement of gaming - it is amply clear that such ‘video game consoles’ and ‘video game...