1211(B)/15
submitted that it was engaged in providing basic design and
application development services which was in the field of
Research &Development
plant layout design, technical design and drawings for
construction of plant, responsibility assignment matrix,
process design and simulation, detailed engineering and
equipment design. The nature ... design.
(a) Mechanical Design and Engineering -
This comprises of:-
Final pipe sizing calculations;
Safety valve sizing and calculation;
Manual valve specification and sizing;
Basic design
wholly owned subsidiary of assessee company and the
assessee received basic designs of few models of machines from
Microsys. The AO held the entire expenditure ... Microsys Design Lab Pvt. Ltd., caters to the design requirements
of the assessee by giving the basic design of future models of
machines
wholly owned subsidiary of assessee company and the
assessee received basic designs of few models of machines from
Microsys. The AO held the entire expenditure ... Microsys Design Lab Pvt. Ltd., caters to the design requirements
of the assessee by giving the basic design of future models of
machines
M/S. United Breweries Limited, ... vs Joint Commissioner Of Income Tax, ... on 19 May, 2023
Biocon Biopharmaceauticals Private ... vs Assessee on 22 March, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
design services, which is not similar to the SWD
services rendered by the assessee. He submitted that this
company is into chip and semiconductor designing ... business of Chip and
semiconductor design services where as the assessee before us is
into basic SWD services of coding an documentation, Testing and
quality
that this company is engaged in the
business of electronics and semiconductor design services which is
no way comparable to the captive software development activities ... business of Chip
and semiconductor design services where as the assessee
before us is into basic SWD services of coding an
documentation, Testing and quality
M/S. Sprinklr India Private Limited, ... vs Deputy Commissioner Of Income Tax, ... on 11 January
that this company is engaged in the
business of electronics and semiconductor design services which
is no way comparable to the captive software development
activities ... business of Chip
and semiconductor design services where as the assessee before
us is into basic SWD services of coding an documentation,
Testing and quality