assessee company is
engaged in the business of rendering consultancy and other
software development related services etc, filed its return of income ... Officer
further noted that Aveva is the license holder to use various software
products and also own intellectual property rights related to the
software
DTAA; instead of treating
the same as consideration for sale of software licenses.
4. The assessee company craves leave to add / modify / delete / amend ... DTAA;
instead of treating the same as consideration for sale of software licenses.
3. The assessee company craves leave to add / modify / delete / amend
that the receipt of Rs. 2,91,02,372/- towards
supply of software was taxable as "Royalty".
2.1 That on the facts ... appreciating that the appellant
was a distributor of software products developed by other
companies, and it merely purchased and re-sold the off the shelf
bringing to tax the amount received by
the assessee towards supply of software to customers in India by
treating them as royalty.
3. Brief facts ... business of
developing, manufacturing, selling and servicing machinery,
equipments, tools, support software, accessories, equipments and
materials for diamond, gems and jewellery industry. The assessee
during the course of
assessment proceedings observed that assessee has purchased
software amounting to Rs.74,18,078/- during financial year ... financial year 2012-13. The
said softwares were purchased from Vista Entertainment
Solution Pvt. Ltd., New Zealand in pursuance of software
distributorship agreement. According
Yashodhara Shroff vs Union Of India on 12 June, 2019
Equivalent citations: AIRONLINE 2019 KAR
Gaurisuta Infrastructure Pvt. Ltd.
29. Gaurisuta Infra Solution Pvt. Ltd.
30. MSB Software Pvt. Ltd.
31. MVG Techno Consultant Pvt. Ltd.
32. Noida Text
over INR 2500 crore, and is in
the business of providing software which is used for trading by brokers
and exchanges across the country. FTIL
different transactions cannot be clubbed together as
laid down in :
a. Aztec Software and Technical Services Ltd v/s ACIT , (107
ITD 141)
b. Development ... overseas AEs in two segments viz. Information
Technology Enabled Services (ITES) and Software Development
Services (SDS). He observed that the assessee has benchmarked the
international
described as "charges for export of processed
data/software" and not distribution fee.
8. That the CIT (A) erred on facts ... allegation made by the assessing officer that AIPL was remunerated
only for software development services and not CRS marketing support
services, on the ground that
