case were that the assessee was a software company engaged in
software development, software export and allied activities, that a TDS
Survey ... render any technical services either
to the Interconnection Seeker or to the Subscriber of the services, that
just because technical equipment/gadgets were used
export turnover. The assessee has no other operations apart from providing software technical services. The learned departmental Representative also relied on the order ... providing technical services' or 'for providing software services'. No invoice is raised for sale of software.
(c) The agreements entered
rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration ... that the services should be utilised "in India". There is a distinction between services utilised "in India" and services utilised
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 ... processing and computer services, but is
the sale of tangible personal property. When a vendor, in
a single transaction, sells canned software that has been
film software, television software, music software, television news software, including telecast rights (hereafter in this section referred to as the software or software rights), there ... attributable to the delivery of the film software, music software, telecast rights, television news software, or television software as defined in clause
film software, television software, music software, television news software, including telecast rights (hereafter in this section referred to as the software or software rights), there ... attributable to the delivery of the film software, music software, telecast rights, television news software, or television software as defined in clause
respect of the
assessees' income derived from export of computer software was
permissible."
2. The facts pertaining to the cases ... Memorandum of
Association that it could carry-out business in computer software and
that M/s. Maxtech iSolution was not shown to be an undertaking
software development services and IT services; manufacture of
Vanaspati/Hydro generated oils; toilet soaps; lighting products;
pharmaceuticals & Neutraceutical products; leather products;
computers, hydraulic ... unit by treating the
cost of development of shrink wrap computer
software as work in progress and therefore cannot
set off the loss
German AE was for receipt of technical
assistance for manufacturing of contract products while payment for
technical services ... relation to other component of project.
Therefore, the payments of technical royalty and technical services are
different, hence, no disallowance should be made. However
things or computer
software outside India or expenses, if any, incurred in foreign
exchange in providing the technical services outside India."
18. While computing ... year, it was engaged in
development of computer software and not in rendering any technical
services. Communication expenses were incurred not for export of
computer
