India of computer software and
its transmission to places from India outside India. Before a computer software is exported,
the Software Engineers of the assessee ... export of computer software
outside India. In other words, the services rendered by the assessee relating to the
development of computer software is deemed
rendering technical services
outside India in connection with production of said software. Therefore the
expenditure incurred in foreign exchange in providing such technical services outside ... India of computer software and its
transmission to places from India outside India. Before a computer software is
exported, the Software Engineers of the assessee
company, engaged in the business of development
and export of computer software and technical services, filed its return
of income for Assessment Year ... production of computer
software, export turnover is computed after excluding the expenditure if
any incurred in foreign exchange in providing technical services outside
India. After
development of computer
program it should not be regarded as being engaged in rendering technical services but in the
development of computer software. The appellant ... companies was in connection with supply of computer software or
were in connection with rendering technical services but he replied that no such material
operations predominantly
relate to providing software technical consultancy services to its sole customer
Fujitsu Services Limited. Further, as per the Annual Report ... operations predominantly relate to providing software
technical consultancy services to its sole customer Fujitsu Services Limited. The Id
AR argued that these facts have also
The Dcit, Circle-4,, Ahmedabad vs Gujarat Gas Trading Co. Ltd.,, ... on 21 September, 2017
According to hi, the providing services relating to computer
development and deployment falls within the meaning of technical
services. Accordingly, he reduced the amount ... things or computer software outside India or the
expenses, if any, incurred in foreign exchange in
providing (lie technical services outside India
rendering technical services related to tabulation,
coding and software development. It is established to undertake and engaged in
2
export of software, computer skilled manpower ... engaged in rendering technical services related to
tabulation, coding and software development as well as export of software and
other computer related activities to carry
Astral Pharmaceuticals Industries ,, ... vs The Dy.Cit, Circle-1(2),, Baroda on 21 September, 2017
payment
u/s 194C, without properly appreciating the factual and
technical issues of the case, as clearly brought out by the
AO in his order ... fact that the maintenance of laptop, computer, servers
and specialized software require the services of highly
professional and technical persons and cannot be done
