computer software
(including services for development of software) outside India,
shall be deemed to be profits and gains from export of computer
software outside India ... Madras Bench in the case of
Polaris Software says that there is no software development without
technical services. There is ambiguity in the definition
technical
services' include development of software, testing of software,
domestication of software and since the assessee is engaged
in developing and providing software ... involve technical services
and is part and parcel of rendering services; no software
development is possible without technical services; software
development and technical services
deputation to foreign customers. The manpower is utilised for rendering services in computer software even in India. In the letter dated 02.12.1997, giving the note ... incentive for promoting export of computers. Thus, any technical service thus rendered in connection with the development of computer software also is taken within
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 ... software including services for the development of such software outside India is
deemed to be the profits and gains derived from the export of computer
which are specified under Section 80HHE , viz., computer software or its transmission and providing technical services in connection with development or production of computer software ... purpose of Section 80HHE consists of turnover from computer software business and providing of technical services. Accordingly, we direct computation of deduction under Section 80HHE
development job. The details of technical personnel, along with their technical qualification, deployed in connection with development of computer software were also filed. Upon examining ... respect of US $ 5,98,579 billed on account of computer services and software. The AO also observed that there was no specific contract between
derived income from sale of software
services and products. There is no segmental information in respect of
software services and products therefore this company cannot ... earned revenue from three segments
i.e. software services and software products and other services. He has
contended that there is no segmental information available
activity contemplated by the Section
namely export of computer software and rendering of
technical services outside India. The income from services
rendered in India cannot ... engaged
in the export and domestic sale of computer software,
provision of technical services in and outside India and
manufacture and sale of fuel injection
also to render services and know-how in systems and management relating to computers, computer machinery, computer installations, data processing and computer science ... Notification applied to computer enabled products and services. The activities of the assessee company are nothing but computer enabled products and services. Therefore, the specification
includes
expenses for software
development, business
development, for
ascertaining customer
requirements, etc. and that
“software development”
will not amount to
“technical services” within
the meaning ... were examined or not, but
made a standalone statement that software development and
technical services are two faces of one coin. We fail to
understand
