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ii. The assessee submitted that Rs. 44,46,767/- is received from Sohamsaa under AMSS and QRDA agreements. If is submitted that the consideration is for use of or right to use, alter, modify, copy, translate or adopt the Source code of AMSS and QRDA software. The assessee agrees that this amount is taxable @ 10% under the provision of IT Act, 1961.

ยป QTI provides technology to support and accelerate the convergence of the wireless data market, including in it BREW, QChat and QPoint products and services;