Supreme Court of India
Commissioner of Income Tax-v, New Delhi v. M/s. Oracle Software India Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that a blank CD is different and distinct from a pre-recorded CD. In Gramophone Co. of India Ltd. (supra), it was held that an inpuU raw-material in the above process is a blank audio cassette.
Judgment, page 11
From the headnote
Income Tax Act, 1961: s.801A(1) r.w. s.801A(12)(b): Transformation of blank Compact Disc (CD) into software 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, the reco_rdable media which is unfit for any specific use gets converted into the programme which is embedded in the Master Media and, thus, blank CD 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, processing of blank
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