TaxTMI 
TaxTMI 
2006 (10) TMI 206
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.... Date of Nature of whom received receipt service received US$ rendered Astral 5,000 4-6-1999 Development of SystemsInc. 11-8-1999 website California city4u.com Itouchu 5,000 31-1-2000 Designing and Corporation 21-2-2000 programming Tokya services The Assessing Officer has disallowed the claim of the assessee holding that the consulting work done by the assessee in earning foreign exchange does not constitute 'design' within the meaning of section 80....
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....ing of the term "design" and argued that in the present technologically advancing modern world, the purpose of section 80-O of the Act, should not defeated by the superficial and narrow interpretation. In the modern growing world, the term "design" cannot be meant narrowly. The assessee as a web designer, its work of development of the web portal requires multi specialization skills like state-of-art programming, technical writing, imaging, animation skill, etc., which is in fact fall under the term "designing" and therefore it is entitled to relief under section 80-O of the Act. Finally, he argued that the principles of construction will not apply in the present circumstances as the words used in the section referred to different matters and the introduction of the words "invention and design" in between these words clearly show that these words did not constitute a class of their own and all the words used therein were words having individual meaning and that no class of the same nature was determinable there from. 5. On the other hand, the ld. Departmental Representative relied on the orders of the lower authorities. 6. We have heard the rival contentions and perused the m....
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.... he put the things as under: "To put the things in perspective, considering the Pentium IV, the example microprocessor chip designed by Intel. Intel used its own research efforts to design and develop a microprocessor chip called Pentium IV which has its unique design. Intel is the absolute owner of the design that went into the making of Pentium IV. Intel services revenues by licensing or sub-licensing is not the absolute owner of the chip but only has the right to use it. In the assessee's case, the result of its"development and consulting work is website called "city4u.com" M/s. Astra Holdings, LLC and M/s. Igotechu Corporation are the absolute owners of the software and content developed by the assessee. After the consulting work is over, assessee has no right over the web sites it created. Assessee performed the contract and developed the software/website, asseesee's job as consultant/contractor ends there. At no point of time assessee is the owner of the alleged 'designs'. Assessee's consultancy and development work involves design, at the most, to the extent of general planning or arrangement of work which cannot be equated with the 'design' as appearing in section 80-O. ....
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....: A Webmaster is a person who either: (a) Creates and manages the information content and organization of a Web site. (b) Manages the computer server and technical programming aspects of the Web site. (c) Or does both. Companies vary in their use of the term. In a smaller company, a Webmaster typically "does it all". In a larger company, a Webmaster tends to be someone with either a writing and/or graphics design background who has acquired Web site creation skills (mainly knowledge and experience with HTML) or a more technical person with some programming skills. Webpage: On the World Wide Web, a page is a singly file written with the Hypertext Markup Language (HTML). Usually, it contains text and specifications about where images or other files are to be placed when the page is displayed by a browser. A webpage (also spelled - Web page) is part of a Web site. You can think of a Web site like a book that arrives a page at a time as you request each one. Each page of this book is an individual HTML file with its own Web address. The first page you usually request at a site is known as the home page. (Most home pages have a default name like "index html" that do....
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..... A careful study of the content's context, users' profile, ease of maintenance must be thought of before designing the user interface [1]. The GUI design of such portals must not only be aesthetic but also easy, self explanatory and convenient for users to navigate across the entire content [2]. It is needless to say that only such highly user friendly portals have any chance of being successful in the ever growing and dynamic domain of web content. 2. Image Editing The images portrayed in portals convey the context of the content at a glance. Hence, careful selection of images including its positioning, colour combination, and context sensitivity must be taken into account if the portal has to be successful in creating an interest among the intended audience [3]. The images have to be created with original ideas and then they have to be optimally engineered to give the best response even for the dial-up users [4]. This factor is very important because of large, unwieldy images, however attractive they may be, consume phenomenal bandwidth and result in slow downloading of the content to the users. Currently, if a site does not download with seconds, users switch to other sit....