assessee
must provide technical services and these services must be
provided in connection with the development of computer
software. The expression 'technical service ... persons sent
abroad being technically qualified, they were rendering technical
service in connection with the development or production of
computer software outside India. Such persons
mini micro-based systems. It also develops computer software and it also provides technical consultancy services in India and abroad. It also carries on data ... data centre. The assessee is also a dealer in computer software and computer hardware. The assessee also receives goods manufactured by other concerns and before
offer technical
assistance to the Petitioner through services of its selected employees to
work on computer software application development, implementation and
maintenance of specific project ... Level (ZP):-
1. Software Programmer services one per ZP (33) at the rate of 30000/- per
head per month
2. Computer Operator five
offer technical
assistance to the Petitioner through services of its selected employees to
work on computer software application development, implementation and
maintenance of specific project ... Level (ZP):-
1. Software Programmer services one per ZP (33) at the rate of 30000/- per
head per month
2. Computer Operator five
itself with the required technical skills, skilled manpower and infrastructure in the form of high power computer, specially designed software, satellite links and means ... person rendering the services even if the foreign recipient of the services utilises benefit of such services in India. It may be stated that prior
things or
computer software outside India or expenses, if any, incurred in
foreign exchange in providing the technical services outside India;
(v) "free trade ... 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
things or
computer software outside India or expenses, if any, incurred in
foreign exchange in providing the technical services outside India;
(v) "free trade ... 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
12th April, 2002 with its sister-concern named Infrastructure Leasing & Financial Services Ltd. ("IL & FS" for short), by which it agreed ... intellectual property, including but not limited to know-how, copyrights, computer software, technical data, franchises, etc. Later on the consideration payable was reduced
setting up of
special purpose vehicles, technology transfer and sharing
agreements, technical tie-ups, licensing and so on. The range of
fields of human activity ... nothing but our own imagination: steel
manufacturing, setting up of power plants, software, motor car
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writ jurisdiction of this
Hon'ble Court seeking regularization of her services from initial date
N.S. Kamble page 1 of 27
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1988. She also completed a Post Graduate Diploma in Computer
Software. The petitioner on the basis of the said qualifications came
to be initially
