stated to be fro export out of India of
computer software, but for technical services
mentioned in 80HHE(1)(ii) and there would ... 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
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
technical services
rendered in post-sale services would stand on a
different footing when compared to pre-sale services. If
any technical service is rendered ... Assessing
Authority to decide whether the said technical services
rendered was in connection with the computer software
business, export of computer software
respect of profits from export of computer software where
the business entity provides technical services outside India in
connection with developments or production of computer ... derived from
37
export of computer software or under the head of 'rendering
technical services outside India' and having a nexus with
export
Software Software Software Software Software
undertaking Technology Park Technology Technology Technology Technology
Unit-I Park(India Park(India Park Unit-IV Park Technical
Development Engineering ... Computer software of Computer Services
the software and software and and software software and (Technical
undertaking software services software services services software Support)
services
Date
Software Software Software Software Software
undertaking Technology Park Technology Technology Technology Technology
Unit-I Park(India Park(India Park Unit-IV Park Technical
Development Engineering ... Computer software of Computer Services
the software and software and and software software and (Technical
undertaking software services software services services software Support)
services
Date
Software Software Software Software Software
undertaking Technology Park Technology Technology Technology Technology
Unit-I Park(India Park(India Park Unit-IV Park Technical
Development Engineering ... Computer software of Computer Services
the software and software and and software software and (Technical
undertaking software services software services services software Support)
services
Date
referred to in the
aforesaid Section is business in computer
software or providing technical services. The
deduction is to the extent of the profits derived ... assessee from such business namely,
computer software export business or technical
services provided in connection therewith. Sub-
Section (3) of Section 80HHE provides
business development of software and sale of software
for the requirement of their customers and also rendering
technical services in connection with the development ... onsite development of computer software
[including services of development of software] outside
India is only a situation of export of computer software
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
