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Showing contexts for: customized software in Murex Southeast Asia Private Limited ... vs Deputy Commissioner Of Income Tax (Int ... on 13 January, 2025Matching Fragments
Further, the Company submits services consist of that during the year under using reasonable Page | 9 A Ys. 2019-20 & 2021-22 Murex Southeast Asia Private Ltd.
Versus DCIT, Mumbai consideration there is no on-site efforts to Resolve an maintenance and support Error or Critical services assistance provided Error in the by MSEA to Indian customers Software Program during the year under identified by consideration. The Company SUBLICENSEE also submits that it is a non- during the resident with no presence / applicable Permanent Establishment in Maintenance Term, terms of India-Singapore DTAA i.e., to identify and in India and there is no reproduce the Error maintenance team of the or Critical Error Company in India. and, to the extent practicable using reasonable efforts, to diagnose the Error or Critical Error, and upon such identification and diagnosis, to the extent practicable using reasonable efforts in the good faith judgment of MSEA, to provide a correction of the Error or Critical Error or, if no correction is available, a reduction of the effects of, or a work-
Murex Southeast Asia Private Ltd.
Versus DCIT, Mumbai MSEA software program, the training of personnel in such In-House SUBLICENSEE'S support team / IT team need to Internal and be competent to know how to External Users. use the software program to be able to effectively explain the 1.3.2 Maintenance query / bug to MSEA which Services. ... The In would then enable MSEA to -House support identify the issue and resolve Group will be the same. responsible for all communications with MSEA in respect of any questions encountered in any Site concerning SUBLICENSEE'S use of the Software Program Description of training provided 1.1.3 Training as part of the Maintenance Upon the request of services: SUBLICENSEE, and The Company submits that it at times and provides training to the end locations to be users and In-house team mutually agreed members of the Indian between the customers only with respect to parties, MSEA will the proper usage of the train program. Considering it is a SUBLICENSEE specific software for financial and Sub licensee sector customers, it is Affiliates on the necessary for the Appellant to proper usage of provide training to the Indian the Software customers else the software Program.
Versus DCIT, Mumbai provided only on need basis e.g. if there is an additional module which is sub-licensed or there is a change in the Indian customers users / In-
House support team etc.
Updates to the software sub- 1.2 Updates
licensed: 1.2.1 Updates:
As a pan of the maintenance From time to time,
services, the Appellant also MSEA will provide
provides updates to the SUBLICENSEE with
software program. Such an update to the
updates include e.g., correction Software Program
of errors, improvements including, for
concerning existing functioning example, correction
of program, and changes of errors,
intended to improve improvements
calculations / results / concerning the
formulate of software program existing functioning
etc. There is no addition in the of the program or
functionalities through such the screens, and
update. program changes
The updates are standard, intended to improve
provided to all the customers, the calculations,
not customized and the results and
installation of such updates is formulae of the
at the discretion of the Indian Software Program.
customers. Additional
functionalities
shall not
generally be
delivered in
connection with
an update.
"Updates":
Updates to the
Software Program
that MSEA
distributes to its
general customer
base having a
similar scope of use
of the Software
Program as
SUBLICENSEE as
part of the
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A Ys. 2019-20 & 2021-22
Murex Southeast Asia Private Ltd.
Versus
DCIT, Mumbai
maintenance
services which they
are entitled to
receive, and
provided to
SUBLICENSEE as
part of the
Maintenance
Services, or
otherwise at no
additional
sublicense fee or
maintenance fee
(and "Updated
Version" means the
version of the
Software Program
resulting from the
installation of an
Update).
The maintenance services 5.3 Automatic
contract is dependent on the Termination: In
software sublicensing the event of the
agreement. In case of separate expiration or
agreements for sublicensing termination of
and maintenance, there is a the Sublicense
termination clause which Agreement. this
provides that maintenance Maintenance
services will automatically Agreement shall
terminate if software automatically
sublicensing contract is expired terminate
or terminated
The Company submits that Article III
the fees for maintenance Maintenance Fees
services are annual and based 3.1 Annual Basic
on a percentage of licence fee. Maintenance Fee:
The said fees are not based on
raised / resolved by the SUBLICENSEE
Appellant. The said fee shall pay MSEA in
increases year on year advance on an
according to the agreed annual basis, an
inflation index which implies annual basic
that there is no diminishing maintenance fee
services and the Indian for the Software
customers year on year Program (for one
hundred (100)
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