Assessee, it had made those payments for the purchase of
software and it was asserted that the Assessee is a Value Added Reseller ... software in question. The Revenue on the other hand contends
that the payments made by the Assessee were in the nature of royalty and,
therefore
consideration it was in receipt of certain sum towards "Sale of
Software" and "Provision for Support Services" from its Indian
Distributors ... taxability of amount received by the
assessee from "Sale of Software". During the course of
assessment, the AO directed the assessee to submit
payments made for obtaining licenses of the software?
2 ITA No.5691/Del./2014
2. Whether on the facts and circumstances of the case ... cogent reasoning as to how
the payment towards firewall & security software should not be
treated as royalty as per Explanation 2 to Section
private limited company engaged in the
business of providing consulting services and software solutions and
support services in relation to pipeline networks. In the course ... clients for their pipeline projects, the
assessee procures certain high end technology software licenses
from its associate enterprise, Energy Solutions International
program.
4 Erred in holding that the AdWords program is complex computer software,
the right to use has been granted to the Appellant without appreciating ... program
without parting with the copyright, thus granting licence to use the software
without appreciating the fact that the Appellant is only involved in marketing
technology
transfer agreements, as amended from time to time, any
additional software comprising the CMG Technology could be
procured by ONGC through an independent purchase ... assessed u/s 115AA.
(ii) The scientific knowledge vested in the software which has
been permitted to be used by ONGC on payment of licence
case and in law
the ld. CIT('A) erred in allowing software expenses u/s. 40(a)(i)
on account of non deduction ... find that the
argument of the assessee is correct. The locally acquired
software expenses have been treated as capital expenditure,
placing reliance on various judicial
license holder
Aveva-3506/M/14+6
to use various software products,that it owned all Intellectual Property Rights (IPR) related to
the software,that ... agreement the assessee had to distribute and sub-license software
products developed by ASL to the customers within Indian territory and to provide training
respect
of profits derived from the undertaking providing/exporting software
services.
1.1 That the Commissioner of Income-tax (Appeals) erred on facts ... made by the
assessing officer, being the amount paid for purchase of software on
the ground that no tax was deducted from the payment made
Offshore Supply of Hardware 34,010 2,028,016
Onshore supply of Software 85,500 5,098,365
Onshore Supply of Services ... Onshore Supply 85,500 59,592 25,908 1,544,894
of Software
Onshore Supply
