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2. The brief facts relating to all these appeals are that the Assessee was set up as a subsidiary of Autodesk Inc., USA ('Autodesk US' for short), in October 1998 and is engaged in the business of providing software development (technical support) services and marketing support services to its overseas Associated Enterprises ('AE' for short). Being a captive service provider, the Assessee assumes less than normal risks and all significant business and entrepreneurial risks are borne by the AEs. It is not in dispute that the transaction of rendering of software development services by the Assessee to its AE was an international transaction and in view of the provisions of sec. 92 of the Income Tax Act, 1961 (Act), income arising from such international transaction has to be determined having regard to Arms Length Price (ALP). The issues to be decided in the cross appeals for both the AYs 2005-06 and 2008-09 is the determination of ALP of the international transaction of providing software development services by the Assessee to its AE.