resident manufacturer along with a computer or computer based equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training ... computer software alone unaccompanied by sale of computer or computer based equipment, such sale of computer software involving transfer of all or any rights including
that the assessee was engaged not in computer software exports but it was providing technical services outside India though it was admitted that agreements with ... considered as agreements for providing technical services outside India in connection with development of computer software which fell under category II of section 80HHE
customers preferred composite services to be rendered by computer hardware manufacturers; that these services were like installation of the computer system, advice on the facilities ... matter of services; that according to the Commissioner, the softwares are system software of attched in or firm software and the value of the same
also to render services and know-how in systems and management relating to computers, computer machinery, computer installations, data processing and computer science ... Notification applied to computer enabled products and services. The activities of the assessee company are nothing but computer enabled products and services. Therefore, the specification
also to render services and know-how in systems and management relating to computers, computer machinery, computer installations, data processing and computer science ... notification applied to computer enabled products and services. The activities of the assessee-company are nothing but computer enabled products and services. Therefore, the specification
under :
Wipro Infotech Group
Wipro Infotech Software & Services
Wipro (Infotech) Systems & Services Group
Peripherals
Customer Services
During the course of assessment proceedings ... from export of software.
8.2 Sri K.R. Pradeep, before us, submitted that the software product development is part of software business and royalty
computer, computer peripherals, computer consumables namely: stationery, floppy disks, CD Roms, DAT tapes, printer ribbons, printer cartridges and cartridge tapes, computer cleaning kits and computer ... parts of Computer is too small when compared to the turnover pertaining to computer peripherals, computer consumables, computer cleaning kits and computer software. They also
specific software programme viz., SAP Software, Imparting of such training according to the Tribunal was necessary in the line of computer software. The training activity ... provisions stated above. The complex and highly technical activities in the field of computer software, in our opinion, truly is an act of manufacture
under :
Wipro Infotech Group
Wipro Infotech Software & Services Wipro (Infotech) Systems & Services Group
Peripherals Customer Services
During the course of assessment proceedings ... from export of software.
8.2 Sri K.R. Pradeep, before us, submitted that the software product development is part of software business and royalty
under:
Wipro Infotech Group
Wipro Infotech Software & Services
Wipro (Infotech) Systyems & Services Group
Peripherals
Customer Services
During the course of assessment proceedings ... from export of software.
8.2 Shri K.R. Pradeep, before us submitted that the software product development is part of software business and royalty
