foreign company deriving income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement ... purposes of this clause and clause (6B),— (a) "fees for technical services" shall have the same meaning as in Explanation 2 to clause
resident manufacturer alongwith a computer or computer-based equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training ... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration
things or computer software outside India or expenses, if any, incurred in foreign exchange in providing the technical services outside India; [Substituted ... 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
things or computer software outside India of expenses, if any, incurred in foreign exchange in providing the technical services outside India; [Substituted ... 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
four categories:
i) The first category deals with cases in which computer software is
purchased directly by an end-user, resident in India, from ... resident Indian companies
that act as distributors or resellers, by purchasing computer software
from foreign, non-resident suppliers or manufacturers and then
reselling the same
means; (ii) providing technical services outside India in connection with the development or production of computer software, there shall, in accordance with and subject ... 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
engaged in the
business of development and export of computer softwares and
rendering technical services.
(b) The Respondent has shown gross income from business ... generic software and
providing customized software development services for
domestic as well as for foreign clients through its two units
situated in Software Technology Park
resident manufacturer along with
a computer or computer-based equipment under any scheme approved under the Policy on
Computer Software Export, Software Export, Software Development ... works such as dramatic or musical work,
computer programme,
The question of royalty in respect of computer software has to he decided on the basis
that
the tapes were tangible, while the computer information
was intangible.
The courts that have found computer software to
be tangible have based their decisions ... provide consultancy services including Computer
Consultancy Services. As part of their business they prepare and load
on customers' computers custom made software (for sake
rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration ... rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration
