Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Computer programmes expanded to include processing or management of electronic data, altering tax treatment of related production profits. Profits and gains derived by an undertaking from the production of computer programmes under section 10B, as it stood before substitution, are to be construed as if the phrase were expanded to read 'computer programmes or processing or management of electronic data,' thereby broadening the activities whose production-related profits fall within that tax conception.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Computer programmes expanded to include processing or management of electronic data, altering tax treatment of related production profits.
Profits and gains derived by an undertaking from the production of computer programmes under section 10B, as it stood before substitution, are to be construed as if the phrase were expanded to read "computer programmes or processing or management of electronic data," thereby broadening the activities whose production-related profits fall within that tax conception.
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