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
company and is engaged in numerous business
and industrial activity including computer software
development and exports and computer hardware
manufacture and sale
computer software where the business entity provides
technical services outside India in connection with
developments or production of computer software.
Hence, the aspect ... computer software or
under the head of 'rendering technical services outside
India' and having a nexus with export outside India of
computer
computer software where the business entity provides
technical services outside India in connection with
developments or production of computer software.
Hence, the aspect ... computer software or
under the head of 'rendering technical services outside
India' and having a nexus with export outside India of
computer
computer software where the business entity provides
technical services outside India in connection with
developments or production of computer software.
Hence, the aspect ... computer software or
under the head of 'rendering technical services outside
India' and having a nexus with export outside India of
computer
under:
Profits from export of Profits of the
Computer software = business of the
Computer software
x export turnover
Total turnover of the
business ... total turnover of the business of
computer software. The business of computer
software may include export as well as domestic
sales. Both have
facts of this case. He submitted that the expenditure
towards software is a Capital expenditure and the
Tribunal has erred in treating the same ... rate of
depreciation with effect from 2003-04 for Computers
including Computer software is 60%. Though the life of
hardware is limited
excluding the computer software sales made
to STP/SEZ units in India from "export
turnover" for the purpose of computing
deduction ... company and is engaged in numerous business
and industrial activity including computer software
development and exports and computer hardware
manufacture and sale
term
'goods' has been expressly made to include
computer software. But earlier in the Finance
Act, 2003 in which the terms ... services including computer consultancy
services. As part of their business they prepared
and laded on customers' computers custom-
made software ("uncanned
producing
23
software and even development of onsite software is also
on a par with the export of computer software and
therefore would fall ... development of computer software
[including services of development of software] outside
India is only a situation of export of computer software
