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
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
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
engaged in the business of
'computer software' and not in rendering of technical services. The assessee placed
reliance on the decisions ... relevant previous year, was engaged in
development of computer software and not in providing technical services
outside India;
(iv) the jurisdictional ITAT as also
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
software development
services are provided by the assessee to its parent company viz.
Key Management Group Inc., USA (KMG US). The software
development services ... technical services
outside India in connection with the development
of software. "Technical services" would mean
making available specialized knowledge or
information
assessee was engaged in
development and export of computer software and
not in providing technical services;
(4) That the CIT (A) was not justified ... specialized after sales services, marketing and
distribution of customized high technology computer systems
and storage devices, computer consultancy and solutions and
software promotion. During
