Court :
Supreme Court
Brief :
Case Fact: Whether the transaction of sale of computer software package off the shelf be considered as sale of goods.
Citation :
Sale of Computer Software off the Shelf
Tata Consultancy Services Vs. State of Andhra Pradesh
(2004) 271 ITR 401 (SC)
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Duration : 1 year
(Prices Inclusive of GST)
Certification Course on GSTR-3B Reconciliation with GSTR-2B through Chat GPT