four categories:
i) The first category deals with cases in which computer software is
purchased directly by an end-user, resident in India, from ... resident Indian companies
that act as distributors or resellers, by purchasing computer software
from foreign, non-resident suppliers or manufacturers and then
reselling the same
engaged in the
business of development and export of computer softwares and
rendering technical services.
(b) The Respondent has shown gross income from business ... generic software and
providing customized software development services for
domestic as well as for foreign clients through its two units
situated in Software Technology Park
that
the tapes were tangible, while the computer information
was intangible.
The courts that have found computer software to
be tangible have based their decisions ... provide consultancy services including Computer
Consultancy Services. As part of their business they prepare and load
on customers' computers custom made software (for sake
rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration ... 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 tapes were tangible, while the computer information
was intangible.
The courts that have found computer software to
be tangible have based their decisions ... processing and computer services, but is
the sale of tangible personal property. When a vendor, in
a single transaction, sells canned software that has been
respect of the
assessees' income derived from export of computer software was
permissible."
2. The facts pertaining to the cases ... Memorandum of
Association that it could carry-out business in computer software and
that M/s. Maxtech iSolution was not shown to be an undertaking
invention. The development
of such software requires highly technical
manpower, with highly sophisticated
infrastructure and huge investments. Similarly,
the software can also be considered ... resident manufacturer along with
computer or computer based equipment under
any scheme approved under the policy of
computer software export, software
development and training
development of computer software,
services for development of software outside India shall be deemed to
be profits and gains derived from computer software exported outside ... computer software including
services for development of software outside India would be treated
as profits and gains derived from export of computer software. The
aforesaid
rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration ... rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration
Communication
System was an automated software based communication system which did not
require the assessee to render any technical services. It was merely a
cost ... between the words “managerial and
consultancy services”.”
7. “Managerial and consultancy services” and, therefore, necessarily
“technical services”, would obviously involve services rendered by human
efforts
