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
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
Mohali, Chandigarh. It provides technical services outside
India in connection with the development and production of computer
software in respect thereto. 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
Mohali, Chandigarh. It provides technical services outside India in
connection with the development and production of computer software in
respect thereto. During the year under ... 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
services, sales and marketing
services, regulatory affairs and quality assurance services and
finance and accounting services pre dominantly involves make
available of technical knowledge ... Indian company for included services ?
Analysis:
The fees are for included services. The services are technical,
and the technical knowledge is made available
earned revenue from designing using softwares rather than software
development services and software maintenance services. The other services of
graphic animation and gaming includes major ... earned revenue from designing using softwares rather than software
development services and software maintenance services. The other services of
graphic animation and gaming includes major
rendering of any managerial, technical
or consultancy services (including the provision of services of technical
or other personnel) but does not include consideration ... technical services in
nature or character. The services rendered in the course of rendering
agency services are essentially business services and to obtain the
business
Services
Agreement is managerial services. It is plain that once the
expression 'managerial services' is outside the ambit of 'fee for
technical ... this context services requiring
expertise in a technology. By consultancy services, we mean in this
context advisory services. The categories of technical and
consultancy services
chemical, civil, electrical, mechanical,
metallurgical, and industrial engineering) ;
2. Architectural services ; and
3. Computer software development.
Under paragraph 4{b), technical and consultancy services could ... person in consideration for rendering of any technical services only, if such
services make available technical knowledge, expertise, skill, know-how or
processes
