development of computer software,
services for development of software outside India shall be deemed to
be profits and gains derived from computer software exported outside ... computer software including
services for development of software outside India would be treated
as profits and gains derived from export of computer software. The
aforesaid
available to software exporting units for providing consultancy services for development of software on-site abroad and that consultancy fees received by software units ... context, computer software (used in contrast with computer hardware) will include all services where computer hardware viz., computers are used as professional tools for processing
rendering of any technical or consultancy services (including the
provision of services of a technical or other personnel) which :
(a) are ancillary and subsidiary ... development and
transfer of a technical plan or technical design.
5. The definition of fees for technical services in paragraph 4 of this
Article shall
Section 80HHE deduction can be allowed only if "export of computer
software is made."
7. The AO noted that, in terms of clause ... business of export or transmission of computer software to a place
outside India, or providing technical services outside India in connection
with the development
undertaking
from the export of articles or things or computer software as specified
therein has to be computed in terms of Section ... things or computer software outside India or expenses, if any,
incurred in foreign exchange in providing the technical
services outside India.
xxxx xxxx xxxx xxxx
resident manufacturer along with a computer or
computer-based equipment under any scheme approved under
the Policy on Computer Software Export, Software
Development and Training ... rendering of any managerial,
technical or consultancy services (including the provision of
services of technical or other personnel) but does not include
consideration
sale of software' and 'export of software services' and not that of research and development.
(ii) Expenses incurred on software development ... consists of development and sale of software and export of software services. The assessed has been developing softwares for the telecommunication industry. It has been
category
of cloud computing services that provides a computing
platform and programming tools as a service for software
developers. The client does not control ... automated cloud
computing services to its customers. In this regard, we have
provided below a general understanding of cloud computing
services:
- Historically, various organizations which
spent over Rs. 187
crores in promoting and advertising its services under the ZEPTO marks.
7.9. The petitioner has obtained trade mark registrations ... devices; computer software and
telecommunication apparatus to enable access to databases and internet;
services; wi-fi routers; telephone instruments and devices, technical
consultancy
computer hardware, software and peripherals. Besides, computer-related consulting, installation, maintenance, leasing warranty and technical support services. Earlier the plaintiff was called ... marketing and distribution of customized, high technology computer system and storage devices, computer consultancy and solutions, and software promotion. The plaintiff has previously provided these
