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CIT vs Dynamic Vertical Software India Pvt. Ltd. (2011) 332 ITR 222 (Delhi HC); DIT v. Nokia Networks O.Y. (2013) 358 ITR 259 (Delhi HC) Dassault Systems (2010) 322 ITR 125 (AAR);
Geoquest Systems B.V. (20 I 0) 327 ITR 00I ( AAR):
Motorola Inc. v/s DCIT (2005) 95 ITD 269 (Delhi SB) TII Team Telecom International (P) Ltd. (2011) 12 ITR(T) 688 (Mumbai ITAT) DIT vs lnfrasoft Ltd. (2013) 264 CTR 329 (Delhi HC) Financial Software and Systems Pvt. Ltd. vs DCIT (2014) 47 Taxmann.com 410 (Chennai ITAT) HIIT Holland Institute of Traffic Technology B.V. A.Yr..2010-11 DDIT vs Solid Works Corporation (2010) 152 TTJ 570 (Mumbai ITAT) Aspect Software Inc., (2015) 155 ITD 409 (Delhi ITAT) CIT v. Alcatel Lucent Canada (2015) 372 ITR 476 (Delhi HC) • In the present case, the software was supplied for the mere purpose of operating the equipment supplied under the Project. The Ld. DRP also in its directions (at page 116 of the paperbook) has also observed that the Assessee "has granted software and licenses to use the software for the purpose of operating the equipment supplied".