development and export of software involving substantial investment in infrastructure including computers and software and employees and the Assessing Officer's conclusion that ... export of computer software which duly qualifies for exemption Under Section 10A . The assessee commenced export of computer software from the current assessment
which is engaged in the business of development and export of computer software. For the assessment year under consideration, the assessee filed a return ... software including services of development of software outside India is deemed to be profits and gains derived from the export of computer software
Counsel appearing on behalf of the appellant-Revenue and perused the materials including the impugned order of the Tribunal.
7. Before the Tribunal, learned counsel ... software (including services for development of software) outside India shall be deemed to be the profits and gains derived from the export of computer
croes. The AO has included value of the
entire plant and machinery, including vehicles, computer and computer
software as also moulds, dies, jigs ... Computer software
9.32 As regards computer hardware and software, the ld. AR on behalf
of the taxpayer argued that computers are installed
software including services of development
of software outside India is deemed to be profits and gains derived
from the export of computers software
profit for the purposes of section 115 JA
was to be computed only after deducting the prior
period expenses/extraordinary items ... computer net work or computer system
and cannot be taken to be covered by the term 'computers
including computer software
companies and is also the largest software publisher in the world. The computer software of the plaintiff including various operating systems such as Microsoft ... plaintiff has the ownership of copyright in the software and hardware products including in the computer programme as well as supplementary user instructions
basic software without which computer will become a dead box and the software which constitutes basic intelligence of the computer and is generally ... department was that the loading of operational software was includible in the value of the computer manufacture by the assessee after 1.4.2000 when
relation to computer software are described in brief as below:
reproducing the plaintiff's software and the packaging of that software, so that ... business entity engaged in marketing and selling computer hardware, including branded and assembled desktop computers and peripherals. The defendant
Computer Hardware, peripherals and Softwares.
2. One Computer Instructor in each school to conduct the computer classes.
3. Maintenance of Computer ... Computer Literacy to the students which included computers, staff and full training programme. Therefore, the agency was required to supply five computers
