copyright in computer software as
defined under section 14 of Copyright Act, 1957.
(b) that the computer software can also be covered under ... respect of copyright in software. Further the rights which have been transferred
include the right to copy software on computer hardware on a definite
Rules, 60%
depreciation is available in respect of computers including computer software.
Computer software is defined in note 7 to the appendix ... item is covered by item III(5) [i.e. computers including
computer software] of article A (tangible assets) of Appendix I to Income
with a computer or computer-based
equipment under any scheme approved under the Policy
on Computer Software Export, Software Development
and Training ... clause,
“computer software” means any computer programme
recorded on any disc, tape, perforated media or other
information storage device and includes any such
with a computer or computer-based
equipment under any scheme approved under the Policy
on Computer Software Export, Software Development
and Training ... information includes and has
always included transfer of all or any right for use or
right to use a computer software (including granting
export of computer software, the
telecommunication charges and also insurance charges are for
the purpose of export of the computer software only ... computer software, all the
expenditure incurred by it is attributable to the delivery of
articles or things or computer software outside India
manufacture
of computer software and in providing technical services outside India in
connection with the development or production of computer software ... purposes of this section,--
section,--
(i) "computer software" means--
(a) any computer programme recorded on any disc, tape, perforated
media
claimed deduction @ 60% by treating LAN, WAN as
integral part of computer software. The AO did not accept the
assessee's contention ... depreciation
schedule in the I.T. Rules, 1962 "Computer
including computer software" under the
major head "machinery and plant
software (including services for development of software) outside India
shall be deemed to be the profits and gains derived from the export of
computer ... software (including services for
development of software) outside India shall be deemed to be
the profits and gains derived from the export of computer
authorities and against the taxpayer. The
Court observed that computer software is not expressly
included in the definition of royalty in Article ... information
includes and has always included transfer or all or any
right for use or right to use a computer software (including
development of computer software which was
also a part of the requirement of the assessee in development of
software as per the requirements ... assessee
comes under the definition of on site development of computer
software including services for development of software outside
India as provided in Explanation
