payment made by the assessee to Hindustan Computers Ltd. was made for outright purchase of computer software which was used as technique in mining operation ... applicable for Assessment Year 200304 to 2005-06 whereby computers including computer software have been specifically classified as an item of asset falling within
person who has vast
technical knowledge and experience. Accordingly, the payment made to a
commission agent constitutes towards technical services."
10.2 Aggrieved the assessee ... foreign
agents rendered such services which are typical of any commission agency
business. Such services are not 'technical services' and therefore
treated as 'royalty' and/or 'fees for technical services' as defined in Section 9 . In reply, detailed submissions were made ... nature of technical services and the payment received for such services was in the nature of 'fees for technical services'. The other activities
towards
management services fees to be in nature of fees for Technical
services („FTS‟) in terms of Article 13 of India-France Double Tax
Avoidance ... Services
Agreement is managerial services. It is plain that once the
expression "managerial services" is outside the ambit of "fee for
technical
Services has been received on account of services rendered through a PE in
India and since in the case of assessee, the Fee for Technical ... 3675/Del/2014 & ors
the taxation of fee for technical services rendered. From the purchase orders,
the Assessing Officer observed that during the year
this clause, the payments for rendering technical services, or
consultancy services, if such services make available technical
knowledge, experience, skill, know how or processes ... technical plan or technical design can
be charged to tax in India. In the case of the appellant the non
residents provided technical services
information and
communication technology services' and services related
thereto which consist of inter alia, application development
and support services, technical help desk support services ... human
resource services' is one of the categories of services which
have been expressly included within the definition of
'computer software' given
Sahara Airlines Ltd. vs Deputy Commissioner Of Income Tax on 12 February, 2002
Equivalent citations
undertaking from the export of articles
or things or computer software for a period of ten consecutive assessment
years beginning with the assessment year relevant ... undertaking begins to manufacture or produce such articles or
things or computer software, as the case may be, shall be allowed form the
total income
LeBoeuf International Company
LLC, USA, are taxable as "fees for technical services."
2. The Ld. Commissioner of Income Tax ((Appeals)-2, Noida ... computation of income would be
made as contemplated under section 44D . Explanation (a) to section 44D
specifies that "fees for technical services
