covered under Royalties and / or fees for
technical services of the DTAA between India and USA as well as under
the Income ... covered under clause "Royalty and / or Fees for Technical services"
of the DTAA between India and USA and hence the Appellant
Company
development and transfer of technical plans or
technical design. The Assessing Officer thus, held that services provided by
assessee were made available to the users ... render day-to-day operations and no technical service was provided to
the staff or no technical services were availed and / or no technical services
Technical Knowledge, plan or design is given and hence
the amount remitted is not covered under Article "fees for technical
services" / "fees ... existed for providing backup services and IT support
services and the Non-resident company receives payment thereof, since no
technical knowledge had been made available
action of the Id. AO in rejecting CG-VAK Software and
Exports Limited (Software Services segment) as it is loss making company
after excluding foreign ... respect of export by the undertaking of articles or
things or computer software, received in, or brought into, India by assessee in
convertible foreign exchange
software and services for development of software with the
development of software from the eligible undertaking, the
consideration awarded for onsite development for computer
software ... onsite software development
services unrelated to STP undertakings. Such DTM and onsite
software services are part and parcel of the overall computer
payments made towards
internet connectivity charges and right to use computer software were
taxable as royalty both under the Income Tax Act as well ... support
services were in the nature of 'fees for technical services' under the
Income Tax Act as well as DTAA and since
rights of
softwares and availing other services such as maintenance of software,
2
ITA Nos.1172 to 1174/PN/2013
iGATE Computers Systems Ltd
training ... software
Serena Software Pte Purchase of general software 04.09.2007 66,990
Ltd
Cipher Soft Inc, USA Software License Fee-conversion 08.11.2007 47,784
of forms
Software Maintenance services,
Consultancy services and Training services as chargeable to tax in
India as "Fees for Technical services" @ 10% in terms ... development and transfer of a technical plan
or technical design.
6. Notwithstanding paragraph 5, "fees for technical services" does not
include amounts paid
learned
CIT(A) has erred in holding that computer software can be considered
as literary work under the Copyright Act, 1957 .
b. On the facts ... software
Serena Software Pte Purchase of general software 04.09.2007 66,990
Ltd
Cipher Soft Inc, USA Software License Fee- 08.11.2007 47,784
conversion of forms
that the
assessee during the year had received fees for technical services from PVPL,
India, which was offered to tax under section 115A ... fees for technical
engineering, designing services i.e. ongoing
and developing new support services,
diesel engines technical services
8. The Assessing Officer further noted that
