Supreme Court · 2010 INSC 38 · Decided 13 January 2010
Commissioner of Income Tax-V, New Delhi v. M/S. Oracle Software India LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 38 · [2010] 1 S.C.R. 543
- Case number
- CIVIL APPEAL No. 235/2010
- Decided
- 13 January 2010
- Bench
- S.H. KAPADIA, H.L. DATTU, S.S. NIJJAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 801A(1)
Headnote
Income Tax Act, 1961: s.801A(1) r.w. s.801A(12)(b): A B Transformation of blank Compact Disc (CD) into software C loaded disc - Held: Amounts to manufacture/processing of goods in terms of s.801A(1) r.w. s.801A(12)(b) - Blank CD is an input- By duplicating process, is unfit for any specific use gets converted into the programme which is embedded in the Master Media and, thus, blank CD D gets converted into recorded CD by this intricate process - Duplicating process cfianges the basic character of a blank CD, dedicating it to a specific use - Therefore,
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