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Zaveri & Co. Exports,, Ahmedabad vs Assessee on 5 September, 2014 आयकर अपील य अ

from 100% EOU from the export of articles or things or computer software. Therefore, it excludes profit and gains from export of articles ... derived from the export of articles or things or services (including computer software) shall be the amount which bears to the profits

Trinadad, etc.), the definition of royalty categorically includes consideration paid for 'use of computer software'. In absence thereof in the DTAAs ... computer software cannot be classified as royalty even under DTAAs. 5. Learned Commissioner has erred in holding that the payments made towards software maintenance

been mentioned in the table in para 4.7 above, shall be included in the income eligible for deduction u/s 10B, it is pointed ... Export Oriented Undertaking from the export of articles or things or computer software for a period of 10 consecutive assessment years....... Further, in order

Fag Bearings India Limited, Baroda vs Assessee on 14 November, 2014 IN THE INCOME TAX

Gujarat Gas Company Ltd., Ahmedabad vs Assessee on 31 March, 2014 IN THE INCOME TAX

Org Informatics Ltd, Baroda vs Department Of Income Tax on 18 February, 2014 आयकर अपीलीय

Karan Discretionary Family Trust, ... vs Department Of Income Tax on 23 January, 2014 आयकर अपीलीय

Karan Discretionary Family Trust, ... vs Department Of Income Tax on 23 January, 2014 आयकर अपीलीय

Karan Discretionary Family Trust, ... vs Department Of Income Tax on 23 January, 2014 आयकर अपीलीय