case were that the assessee was a software company engaged in
software development, software export and allied activities, that a TDS
Survey ... render any technical services either
to the Interconnection Seeker or to the Subscriber of the services, that
just because technical equipment/gadgets were used
rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration ... that the services should be utilised "in India". There is a distinction between services utilised "in India" and services utilised
Shell
Companies.
Exhibit A: Services
Section I
GI Services
The, following services are components of
the GI Services and shall be provided by SITI
under ... embedded in the software or to make copies or sell
the software and only leant right to access/use the
software for its own business
commercial rental any
copy of the computer programme". Thus, a distributor who purchases
computer software in material form and resells ... context of a computer programme, is to interdict
reproduction of the computer programme and consequent transfer of the
reproduced computer programme to subsequent acquirers
delivery of the computer software outside India
or expenses, if any, incurred in foreign exchange in providing
technical services outside India. Thus statutorily parity ... article or things or
computer software outside India or expenses incurred in foreign
exchange in providing technical services outside India are
required to be excluded
services by technical or other personnel are
8
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in the nature of fees for technical services. He submitted, by providing
access ... including
the provisions of services by technical or other personnel can be
termed as fees for technical services. None of the features of fees
development job. The details of technical personnel, along with their technical qualification, deployed in connection with development of computer software were also filed. Upon examining ... respect of US $ 5,98,579 billed on account of computer services and software. The AO also observed that there was no specific contract between
that software is an intellectual property so long as it
remains with the software developer. As soon as a copy of the software
is produced ... restricted license of the software and found-that the supplier of
software had only transferred a copy of the software or copyrighted
article
characterising such
reimbursement of demurrage and shipment costs as fees for
technical services (FTS') taxable under section ... characterizing such reimbursement of demurrage repayment costs as
fee for technical services taxable u/s 9(1)(vii) of the Act. It is argued
been engaged solely in the business of export of computer software or providing technical services abroad in connection with development or production of computer software ... under Section 80HHE , which is exclusively for computing deduction in respect of profit from export of computer software etc. For the reasons stated hereinabove
