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
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
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
means out of India of any film software, television software, music software, television news software, including telecast rights
"Section 80HHF reads as under
80HHF ... film software, television software, music software, television news software, including telecast rights (hereafter in this section referred to as the software or software rights), there
2015 21:09:51 :::
ITXA1306.13.doc
consideration / fees for technical services rendered by the assessee
and, accordingly, held them to be taxable ... Communication system was a automated software based
communication system which did not require the assessee to render
any technical services. It was merely a cost
computer. In the
present case, the above conditions are not satisfied as providing
repair/maintenance services for the existing software no goods are brought
into ... software permits such
additions/modifications to be made were not held to be software. Similarly,
in the present case, the technical services provided by appellant
category of IT enabled services as
IT enabled services, necessitates value addition to
call it a IT enabled services. However, in the
Domain Registry activity ... services were not covered under
the head of 'web-site services'. These activities, according to
the Assessing Officer did not constitute 'software
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
lumber business as a reload
wholesaler . The Plaintiff had designed a computer
software system developed over the years which it
asserted was a trade secret ... intention were not elements required in trade
secret doctrines. But a computer software was protected
under the typical trade secret statutes and doctrine
