technical
services' include development of software, testing of software,
domestication of software and since the assessee is engaged
in developing and providing software ... involve technical services
and is part and parcel of rendering services; no software
development is possible without technical services; software
development and technical services
deputation to foreign customers. The manpower is utilised for rendering services in computer software even in India. In the letter dated 02.12.1997, giving the note ... incentive for promoting export of computers. Thus, any technical service thus rendered in connection with the development of computer software also is taken within
includes
expenses for software
development, business
development, for
ascertaining customer
requirements, etc. and that
“software development”
will not amount to
“technical services” within
the meaning ... were examined or not, but
made a standalone statement that software development and
technical services are two faces of one coin. We fail to
understand
includes
expenses for software
development, business
development, for
ascertaining customer
requirements, etc. and that
“software development”
will not amount to
“technical services” within ... were examined or not, but
made a standalone statement that software development and
technical services are two faces of one coin. We fail to
understand
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 ... should consider what is "software"and
what is "technical services". Explanation (ii) to sub-
section 9A of Section 10B defines computer
technical services' include development of software, testing of
software, domestication of software and since the assessee is engaged
in developing and providing software ... involve technical services and is part and parcel of rendering
services; no software development is possible without technical
services; software development and technical services
incurred in foreign exchange for
providing technical services outside India by way of onsite
development of computer software should not be excluded from
the export ... 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
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
incurred in foreign exchange for
providing technical services outside India by way of onsite
development of computer software should not be excluded from the
export ... 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
incurred in foreign exchange for
providing technical services outside India by way of onsite
development of computer software should not be excluded from
the export ... 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
