incurred in foreign exchange in providing technical services
including computer software, outside India. Therefore, he excluded
:- 3 -: ITA 2297, 2298,2299&2300 ... earning profits and gains
on the onsite development of computer software
including services for development of software
outside India at the client
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
outside India, including services for development of software, shall
be deemed to be profits and gains derived from the export of
computer
profits and gains
derived from on site development of computer
software (including services for development
of software) outside India shall be deemed ...
software including services of development of
software outside India is deemed to be profit and
gains derived from the export of computers
software
indiatimes.com" the user can access a
number of pages, including the pages for shopping. Ex.P-7
CS(OS)NO.1289/2008 Page ... plaintiff company in respect of computer software and
hardware, including computer software for searching and
retrieving information, sites, and other resources on
computer
shape of invoices for
purchase of software, the CIT(A) had observed that the said amount of
software expenses was capitalized in the books ... Appendix 1 to Income-tax
Rules, 1962, the computer software includes a computer
programme recorded on any disk, tape or any other media
year 2006-07, mentions the rate of depreciation on
computers including computer software @60%. From this, they
have inferred that the computer ... virtue of insertion of expression Computer including Computer
Software at item no. 5 of part A/III of new appendix-I of depreciation
therefrom,
towards depreciation on the software acquired during the year, he
computed the income of the assessee ... appeal, CIT(A) observed that computers including
computer software constitutes capital asset, allowed the depreciation at
specified rate thereon and also observed that
again the
item of manufacture "Computer Software", as
mentioned in LOP issued includes Software
Development and IT Enabled Services with
effect from ... that as
per this letter of STPL, manufacture of
'computer software' includes software
development and IT enabled services, which is
the activity
down the rate of depreciation in
respect of "computers including computer software" at 60 per cent.
Note 7 below the appendix
Court shows that in India as many as 117 companies including
computer and software companies and institutions are operating by
using word `Skyline
