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
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
regard to disallowance of
depreciation on computer.
21. During the year under consideration, the assessee purchase
computer software on which it claimed depreciation. The Assessing ... axiomatic that an
amount payable towards interest, royalty, fee for technical services or other
sums chargeable under this Act shall' not be deducted while
assessee provides technical services outside India in connection
with development and production of computer software. The assessee filed the
return of income ... business of export out of India of computer software for providing all
technical services outside India in connection with development or production of
computer software
means and/or providing technical services outside India in
connection with the development or production of computer
software
• . The term 'profits of the business ... earned by undertaking the activity of export
of computer software and/or providing technical services as
specified therein but also has to take into account
avail cloud computing services, the customer enters into a
standard AWS customer agreement which authorises the customer to access
the cloud computing services they ... assessee is primarily providing
automated cloud computing services which are in the nature of standard
and automated computing services and that none of the above
attributable to delivery of articles or things or computer software or
providing technical services outside India.
6. On the facts and in the circumstances ... Oracle Financial Services Software Ltd.
7 ITA No.4489/M/2010 & ITA No.5079/M/2010
M/s. Oracle Financial Services Software Ltd.
Since
software development 112804278
and support services
Covansys Belgium NV Export of software development 25352418
and support services
TNMM
Covansys Export of software development 28154191
Deutschland ... software development 596207
and support services
Covansys S L. Spain Export of software development 11083994
and support services
Covansys Netherland Export of software development
