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
computer
software =
Profits of the business export turnover in respect
of the undertaking X of the articles or things
or computer software
____________________________________________________
divided ... computer software received in or brought into
India by the assessee in convertible foreign exchange but so as not
to include inter alia freight
export oriented
undertaking from the export of articles and things or computer
software for a period of ten consecutive assessment years beginning
with ... undertaking begins to manufacture or produce such articles or
things or computer software, as the case may be. The deduction
has to be allowed
Export Oriented Undertaking, to which the section applies "shall not be
included in the total income of the assessee". The provision, therefore ... Export Oriented Undertaking from the export of articles or things or
computer software for ten consecutive assessment years beginning with the
assessment year relevant
establishments:
Establishments engaged in manufacture, marketing, servicing and usage of a computer [as defined in Clause (i) of Sub-section (1) of Section ... output therefrom /or employing it for any type of processing services including software product companies, Internet and E-Commerce Companies, Information Technology Services and remote
The Commissioner Of Income Tax vs M/S.Sonata Software Ltd on 6 March, 2012
M/S. Direct Information Private ... vs The Income-Tax Officer on 29 September, 2011
Author
Commissioner Of Income Tax (Central vs Income Tax Settlement Commission(Itsc on 13 June, 2013
Zenith Infortech Ltd vs The Bank Of New York Mellon London Branch on 2 September
Sudhir R. Koli And Ors. vs Maharashtra Pollution Control Board ... on 1 July, 2004
Equivalent
