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
technical services rendered in
connection with export of computer software and export
of technical services for the purpose of development or
production of computer software ... should consider what is "software"and
what is "technical services". Explanation (ii) to sub-
section 9A of Section 10B defines computer
technical services rendered in connection with export
of computer software and export of technical services
for the purpose of development or production of
computer software ... testing, installation and monitoring
of software supplied to the client. Though the said
services are technical in nature it does not fall within
clause
charges and foreign travel expenses attributable to delivery of
computer software for providing technical services outside
India to be excluded both from export turnover ... foreign
travel expenses attributed to the delivery of computer
software for providing technical services outside India to be
excluded both from export turnover and total
connection with
business of export of computer software or was a separate
business of rendering technical services outside India distinct
from and unrelated ... connection with business of export of
computer software or was a separate business of rendering technical
services outside India distinct from and unrelated
assessee's software package will not be complete without
the software acquired for trading purpose. In other words, the software acquired
by the assessee ... Length Price (ALP) of international transactions pertaining to provision of
software, technical and consultancy services to AEs, advancing of interest
bearing and interest free loans
delivery of computer
software outside India and also details of expenditure incurred in
foreign exchange in providing the technical services outside India.
13. Details were ... tele-communication expenses pertaining to the delivery
of the computer software not be excluded from the export
turnover for the purpose of computation of deduction
things or computer software outside India or expenses, if any,
incurred in foreign exchange in providing the technical services outside
India."
19. 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
services as well as
provision of software services and in providing Medical Transcription and
Medical Coding services as well as legal process outsourcing services ... provision of KPO
services and sale of software products. According to the assessee this
entity is engaged in providing software development services. Ld. TPO
examined
Licensed Software, including the right to
copy and modify the Licensed Software and to make or have
made Software derived from the Licensed Software, into ... technical drawings and designs. GE BE uses computer aided
design ("CAD'), computer aided manufacturing ("CAM') and other
software tools
