authenticity
of documents submitted by the candidate"
16. Further, Information Technology Software Services which was
inserted by Finance Act, 2008 with effect from ... means any representation of
instructions, data, sound or image, including source code and object
code, recorded in a machine readable form, and capable of being
51776/2016
supplied "Quick Heal" brand Antivirus Software key/codes to the end
users through dealers/distributors without discharging the service tax
liability ... mean
any representation of instructions, data, sound or
image, including source code, and object code
recorded in a machine readable form, and capable
of being
details. This company is into medical transcription,
medical billing, medical coding, claims processing and software
development implementation services. Ld. TPO held that since
the comparables ... revenue's from operations are from different sources i.e.
medical transcription, billing and coding and EMR and SAAS.
However, the annual report states
include reference to use of the
computer programme/software. The inclusion of 'computer software' (per
Explanations 3 and 4 of section ... copies/derivatives of the products. The source code is not shared, and what is
transferred is the object code. Surely, there is no right
Spadeworx Software The Dy. CIT
174/PUN/ to Services Pvt. Ltd. CPC - TDS-
2021 2015-16 101B, First floor, Ghaziabad
Nano Space IT Park ... Engg. The Asstt. CIT,
2021 (Q2/24Q) & Research, Agaskhind, CPC (TDS),
Post Shenit Ghaziabad
(Vaideolali camp)
Tal. Sinner, Nasik
PAN : AAETA6485B
filing Fee of Rs 5600/- U/s 234 by
ACIT, CPC (TDS) GHAJIYABAD, (TDS return Relates to 24Q 2nd
Qtr. Financial year ... AVVNL, Sikar Vs ACIT, CPC (TDS )
accepted there without late fee, as well as the software utility of the
TDS deptt. It self accepted these
terms of which the
assessee has granted licence to use certain standardized software to
the customer. The licences provided to the end users ... users of the licnese do not
have any access to the source code, nor there was any transfer of
right in process
Director of Income-tax, CPC -
TDS, Ghaziabad - ITA No.82 to 90/Bang/2022
Nagesh Consultants Vs. DCIT CPC -TDS Circle - 2(1. ), Bangalore ... TDS) Circle - 1(3)(3) Bangalore, ITA No.
387 to 390/Bang/2022
Balaram Corporate Servies Pvt Ltd V. The Income Tax Officer (TDS),
Ward
India, Vs ACIT,
1st Floor, Plate B, Office Block-1, East CPC , TDS,
Didwai Nagar, New Delhi-110023 Ghaziabad, U.P.-201010
(APPELLANT) (RESPONDENT ... late deposition of
TDS.
4. In this regard, the assessee filed a letter to TDS- CPC on
30.11.2017 clarifying that total TDS for July
Tecxpert Software Private Limited, New ... vs Acit Cpc-Tds, Ghazaibad on 12 October, 2022
THE INCOME TAX APPELLATE TRIBUNAL
DELHIBENCH 'H', NEW DELHI ... Software Pvt. Ltd., Vs ACIT,
D-132, Surajmal Vihar, East Delhi, CPC -TDS,
New Delhi-110093 Ghazaibad-201010
(APPELLANT) (RESPONDENT)
PAN No. AADCT0813E
Assessee
