Opus Software Solutions Pvt. Ltd.,, ... vs Assessee on 2 April, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCHES "A", PUNE
BEFORE SHRI ... 2011
(Assessment Year: 2002-03)
M/s Opus Software Solutions Pvt. Ltd.
Commerzone, Building No. 4
1st Floor, Samrat Ashoka Path
Opp. Airport Road, Yerwada
above, the transaction processing switch software
constitutes the upstream product market whereas the suite of services
surrounding the software constitutes the downstream product market ... enterprises also (e.g. M/s Fidelity Information Systems, M/s
Opus Software Solutions Private Limited, etc.) which are in the business of
selling transaction
Assessing Officer. The CIT(A)
held that the expenditure incurred on software development
is capital expenditure and the assessee is entitled to claim
depreciation ... 1206/PN/2009 and
466/PN/2011 in Opus Software Solutions P. Ltd. Vs. ACIT.,
wherein the Tribunal has held that the expenditure incurred
plaintiff and the
LICCSL Ex.PW1/42, agreement executed between Opus Software Solutions Pvt.
Ltd. and plaintiff Ex.PW1/43 and power
3I Infotech Ltd, Navi Mumbai vs Assessee on 14 August, 2013
आयकर अपील य अ
