four categories:
i) The first category deals with cases in which computer
software is purchased directly by an end-user, resident
in India, from ... Indian
distributors or end-users.
iv) The fourth category includes cases wherein computer
software is affixed onto hardware and is sold as an
integrated
convenience.
2. Brief facts of the case are that Adobe Systems Software Ireland
Limited ('the company or 'ADIR') is a company incorporated ... wrapped/off the shelf/electronic
download computer software ('Adobe Products') outside of North America
including India and it supplies the Adobe Products
resource Management,
Establishing computer training institutes, recruiting and
deploying trained software professionals in India/or abroad, e-
commerce activities including of publicity aggregating
collecting ... processes system and software
improving exporting, buying, selling, maintaining and licensing
call centres, system and packages including all related software
instrumentation and services and development
mechanical, metallurgical, and industrial
engineering) ;
2. Architectural services; and
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3. Computer software development
Under paragraph 4(b), technical and consultancy services could
make ... computer
programming firm to modify its software for this purpose. Are the
fees which the Indian firm pays treated as fees for included
services
Computer Science
Ltd., for establishment of Computer Unit; the accused
persons were the Director of M/s Indian Institute of
Computer Science ... accessories i.e., APT Offline, 3KVA UPS
including 10 batteries, 20 CA Rellia Software, 49 RAM, 2
Computer Systems, 48 feet length 1 table
computer hardware" or a "computer component". Computer hardware
refers to the physical parts of a computer and related ... computer or computer Hardware. Giving another
example, a computer software can be used in many devices including
washing machine, televisions, telephone equipment
nature of freight, telecommunication, insurance expenditure attributable
to delivery of computer software and expenses in foreign exchange for
providing technical services. However ... does not include freight, telecommunication charges or insurance
attributable to the delivery of the articles or things or computer software outside
India or expenses
information included and had always
included the "transfer of all or any right for use or right to use a
computer software ... copyright "of a literary work includes a computer program or
software. It was held that regarding the expression
internet-
related services and products that include online advertising technologies, a search
engine, cloud computing, software and hardware solutions, along with various other
services
business and development of export of
software to be eligible to be includible in the
computation of profits for the purpose of
deduction
