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
Respondent Year
Maximojo Software Pvt. DCIT( CPC )- 2013-14 Qr-1 24Q
1-11 2432/PUN/2016 Ltd., TDS
assessee. TAN of the
deductor was lying on the code of ITO (TDS) Moradabad
who passed the order in this case. The orders are passed ... assessee. TAN of the
deductor was lying on the code of ITO (TDS) Moradabad
who passed the order in this case. The orders are passed
3219/Mum/ 2010) held that the profit derived from
sale of software would fall under the head "business profit" and not "royalty ... category of 'shrink wrapped software' and buyer does not have right to access
to the source code.
6. On the contrary, learned Departmental
software and it is/was eligible for deduction under Section
80 IB of the IT Act. The Central Excise Tariff Act defines the
"software ... that any representation of instructions,
data, sound or image including source code and object code
recorded in a machine readable form and capable of being
Maximojo Software Pvt. Ltd.,, Pune vs Deputy Commissioner Of Income-Tax,, on 21 March, 2017
आयकर अपील य अ धकरण पण
ु े यायपीठ ... Respondent Year
Maximojo Software Pvt. DCIT( CPC )- 2013-14 Qr-1 24Q
1-11 2432/PUN/2016 Ltd., TDS
Requirement Package used as
Configuration Tool in Engineering,
Software development and
maintenance for the software that -
support all the products. Used ... other
identified Key Performance Indicators
ECAD Application; electrical
engineering software; software suite
that offers solutions for numerous
industries (among others machinery
E3 - Global
that she has no independent
source of income and is dependent on her parents. Whereas, the
respondent is a software engineer placed in a reputed ... under Section 125 CrPC, rejected the application by
impugned order on the similar findings as in application under
Section 125 CrPC.
Criticizing the order
case of short deduction of tax, wherein because of software
handling issue, out of payment of about Rs.6 crores, there was default ... that new ERP systems were coded and the coding was done
wrongly and hence, the default in deduction of TDS and its payment. He
further
whereas
he may have quoted invalid PAN in TDS statement due to
typographical errors. Accordingly, CPC TDS has provided
for a relaxation on account ... instance was not considered as
bonafide mistake in the automated environment. The CPC
TDS is not in position to physically examine each and
every case
