same. The Ld. D.R., further submitted that the source code for the
software remains with M/s. Easy Design Systems. Therefore, the
assessee ... representative the source code remains with
the assessee and the assessee remains to be the owner of the
software. On an identical state of facts
Gamesa Renewable Private Limited, ... vs Dcit, Chennai on 13 November, 2017
आयकर अपील
य अ
Shipnet Software Solutions India Pvt. ... vs Dcit, Chennai on 28 April, 2017
आयकर अपील य
Shriram Ownership Trust, Chennai vs Dcit, Chennai on 5 May, 2017
आयकर अपील य अ
assessee is concerned with all
functions associated with software development viz requirement
analysis, conceptualization and design, coding, testing, project
management and after sale support. Hence ... explicitly put in place to protect the tax interests of the source
country. Consequently, the assessee's position on the sanctity
of revenue sharing
