company engaged in the business of purchase
and sale of software. The assessee while computing its income
from business had claimed expenditure ... account of service charges paid to M/s. Sonata Software Ltd. (SSL),
holding company. The expenditure was claimed to be in accordance
with the agreement
Bang/11
Page 2 of 16
"1. Payment towards Software treated as 'royalty' and
held to be liable for deduction ... appellant was liable to deduct tax at source on
payments made on software to non-resident parties based
out of USA and France
Systems India') on account of distribution
of software product as 'Royalty' u/s 9(i)(vi) of the Income ... transfer of intellectual
property right contained in the copy right of the software.
3. That on the facts and in the circumstances of the case
Mercury Interactive
(UK) Limited ("Mercury UK") for purchase of software
and support services.
3. The learned CIT(A) has erred in laws ... brief are that the assessee had
made payment for sale of software and support services on
12.12.2007 to M/s. Mercury Interactive
transfer of
intellectual property right contained in the copy right of the
software.
iii) That on the facts and in the circumstances of the case ... appreciating that BEA retains
ownership over the copyright in the software and BEA System
India does not have any right to commercially exploit the
copyright
short"] by considering the
"sale of software" as "royalty" and accordingly treating the assessee as
"assessee in default ... facts of the case in brief are that the assessee purchased
software from CSC Italia SRL, Italy and PUMA AG Rudolf Dassler Sport,
Germany
short"] and in considering
the sale of software as royalty.
4. The facts of the case in brief are that the assessee ... Automated Teller Machines (ATMs), ATM parts and accessories. The
assessee imported software from NCR Global Solutions Ltd., Ireland,
however while making outward remittances, the assessee
Md.Ajmal Md.Amir Kasab @Abu Majahid vs State Of Maharashtra on 29 August, 2012
retrieval.
Provision of these value added services entails putting in place
appropriate software that is capable of perfor n)i1 -g----t. ese activities
simultaneously
retrieval). Provision of these value added services
entails putting in place appropriate software that is capable of performing
these activities simultaneously and efficiently. As regards
