users is neither the copyright in the
software nor the use of the copyright in the software but right to
use the copyrighted material ... have any access to the source code and what is available merely
for their use is software product as such and not the process
embedded
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
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
M/S Havells India Ltd., New Delhi vs Dcit, New Delhi on 25 August, 2020
ITES services as well as
provision of software services and in providing Medical Transcription and
Medical Coding services as well as legal process outsourcing services ... income is from three sources like "Medical
Transcription", "Billing and Collections" and "Income from Coding" and
that the main
Steria (India) Ltd. Vs. ACIT
to appreciate that payment for purchase of software made outside
India was not chargeable to tax under the provisions ... respect of deduction of tax at source with respect to fees paid for
management services and purchase of Software License respectively
Chronicle Publication Pvt Ltd, New ... vs Acit (Cpc)-Tds, New Delhi on 31 August, 2020
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
Bergen Engines India Pvt. Ltd., New ... vs Acit, Circle- 4(2), New Delhi on 27
Anjani Technoplast Limited., New Delhi vs Acit - Tds Cpc, Ghaziabad on 31 August, 2020
IN
