Industries. The assessee is a
franchise of M/s Autodesk Inc being authorized centre to provide training, testing
and certifying Autodesk software users ... that the renovation work was
carried out due to business norms of Autodesk Inc. and at present the operation
from the said premises where renovation
Reliance Communication Ltd. ( Formerly ... vs Department Of Income Tax on 28 June, 2013
IN THE
that M/s Future Works have provided
visual Effect Services like advance Autodesk smoke setup final cut pro
machine, packaging and designing, 3D element/High
2021
• Decision of Hon'ble Bangalore Tribunal in case of Autodesk Asia (P) Ltd
vs ACIT reported in (2021) 129 taxmann.com 8
• Decision ... convenience we reproduce the observations by
Bangalore Tribunal in case of Autodesk Asia (P) Ltd vs ACIT (supra)
as under:
5. We have perused
include HP, Samsung, IBM,
Microsoft, Apple, Intel, CISCO, Lenovo, Acer, Seagate, Adobe,
Autodesk, Symantech, Toshiba, Sony Ericssion etc. These
supplies are amongst the world
Innovation software/application
Mgmt provided by third
party vendors like
CAD-Q, Autodesk,
PTC, etc.
Maintenan These are costs
Revenue
Pvt. Ltd. subscription, time-bound expenditure
2 Genesis 5,83,464 Autodesk Design Suite, Capital
InfoservePvt. specialised design software, expenditure
Ltd. one-time perpetual
subscription for its group
companies. The subscription allows access to the autodesk software
which enables quick creation of illustrative presentation of graphics.
This was purchased ... assessee produced the record
showing that the price charged by Autodesk Inc. from the parent
company is recovered from the assessee. Thus the Ld. Authorized
