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
customers machines used in the
diamond industry and operating application software which is an integral
part of the said machine. It also sells spare parts ... application software
based on usage of the software. The said machines can be operated only if
the operating application software is installed in the machine
payments received by the appellant
3
Galatea Limited
towards supply of software to the customers in India,
as income in the nature of "royalty ... assessing officer erred on facts and in law
in not appreciating that software formed integral part
of the Galatea machines supplied by the appellant
Financial Software & Systems Private ... vs Assessee on 22 June, 2016
आयकर अपील य अ
धकरण, ''ए'' यायपीठ, चे नई ... Assessment years : 2008-09, 2009-10 & 2010-2011
M/s. Financial Software & Systems Vs. The Income Tax Officer,
(P) Ltd, International Taxation
assessee is a
company engaged in the business of providing consulting services,
software solutions and support services in the field of oil and gas
pipeline ... ultimate
clients for pipeline projects, the assessee procures certain high end
technology software licenses from its associate enterprise Energy
Single line Diagram in Autocad/
Arc Map or any other drawing software; load flow studies; compilation and
Case No. 33 of 2014 Page
Tata Communications Ltd vs Telecom Regulatory Authority Of India on 11 November, 2016
Author: S
Tata Communications Ltd vs Telecom Regulatory Authority Of India on 11 November, 2016
Author: S
Discussion Regarding Sustainable Development Goals. on 3 August, 2016
Sixteenth Loksabha
an>
Title: Discussion
2011
Worldwide Group. The assessee is engaged in the business of providing
software services related to back office operations on contract basis to
overseas Siemens ... Eclerx Services Ltd 89.33% 85.68%
12 Flextronics Software Systems Ltd. (Seg) 8.62% 5.41%
13 Genesys International Corporation Ltd 13.35% 8.03%
14 HCL Comnet Systems
