royalties, no doubt in the context of technical
services, and remittances for supply of computer software,
which is then treated as business profits, taxable under ... 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
technical plan or technical design.‖
9. The income of an assessee which may be discerned to fall
within the ambit of Fee for Technical Services ... rendering
of any managerial, technical or consultancy services
(including the provision of services of technical or other
personnel) but does not include consideration
related services to the financial
payments industry. It had purportedly earned revenue from rendition
of software licenses and provision of software related services,
including implementation ... royalties, no doubt in
the context of technical services, and remittances for supply of
computer software, which is then treated as business profits,
taxable under
royalties,
no doubt in the context of technical services, and remittances
for supply of computer software, which is then treated as
business profits, taxable under ... difference between the
payment of royalty and the supply/use of computer software
in the form of goods, which is then treated as business
income
royalties, no doubt in
the context of technical services, and remittances for supply of
computer software, which is then treated as business profits,
taxable under ... difference between the payment of royalty and the supply/use of
computer software in the form of goods, which is then treated as
business income
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 ... technical services" as used in this Article
means payments of any kind to any person in consideration for
services of a managerial, technical
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 ... technical services" as used in this Article
means payments of any kind to any person in consideration for
services of a managerial, technical
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 ... technical services" as used in this Article
means payments of any kind to any person in consideration for
services of a managerial, technical
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 ... technical services" as used in this Article
means payments of any kind to any person in consideration for
services of a managerial, technical
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 ... technical services" as used in this Article
means payments of any kind to any person in consideration for
services of a managerial, technical
