The Pr. Commissioner Of Income Tax Cit ... vs M/S. Curam Software International Pvt. ... on 6 July, 2018
9.2. Now, let us examine the relevant portion
of the order of this Tribunal in DCIT v. Ikanos
Communication India P. Ltd in ITA
No.137/Bang/2015 for AY 2010-11 dt
10.11.2015, which was providing contract
software development services to its principal,
as under: