writ jurisdiction of this
Hon'ble Court seeking regularization of her services from initial date
N.S. Kamble page 1 of 27
::: Uploaded ... year
1988. She also completed a Post Graduate Diploma in Computer
Software. The petitioner on the basis of the said qualifications came
to be initially
cases where there was
a separate agreement for the purpose of technical services to be rendered by a foreign
company, which is not connected ... software. However, it was argued by the learned counsel for the assessee
that this separate specification of the hardware/software supply was necessary
because
software expenses without appreciating the fact that
software expenses are of enduring nature and are to be
taken as a part of computers and need ... reimbursed to LOR, Cyprus was in the nature of Fee for
Technical Services (FTS) and as such the assessee was required
to deduct
submitted that it is not in the nature of fees for technical services
(FTS) as per Article-12(3)(b) of India-Belgium DTAA ... available technical knowledge, experience, skill, knowhow of process
to AHIPL nor consist of the development and transfer of a technical
plan or technical design. Thus
transfer pricing adjustment of international transactions of
provision of advisory services by the assessee to its associated enterprises.
He further stated that ground of appeal ... trays, etc. The technical centre of assessee was
at Viman Nagar, Pune and was providing design and drawing services using
CA software and infrastructure
business and not directly attributable to the delivery of
computer software outside India.
3.2 Even assuming but not accepting that overseas travel expenses,
communication expenses ... held that any
expenditure incurred in foreign exchange in providing the technical services
outside India are to be excluded both from the export turnover
services, document management etc. while the
'knowledge process outsourcing' includes
specialized customer & technical services. He
submitted that Bodhtree Ltd. provides software
solutions ... that a call centre may offer support services
like telemarketing to high end services like
technical support services, where not only the
level of knowledge
deductions on freight,
telecommunication and insurance attributable to
the delivery of computer software under Section
10A of the IT Act are allowed only in Export ... same proportion as well.
21. On the issue of expenses on technical
services provided outside, we have to follow the
same principle of interpretation
engaged in the software segment business of the
company consisting of product design services
(PDS), industrial design engineering (IDE) and
Visual Computing Labs Division ... support for a wide range of technical computing
hardware and software solutions involving high-
end computing platforms, mechanical design
automation tools, enterprise storage solutions,
digital
taxmann.com 83
(Delhi). The question there was whether wire line
logging services, where electrical, acoustic,
radioactive and electromagnetic analysis of rock is
done ... case of ISBC Consultancy Services Ltd. Vs. DCIT (2002) 88 ITD 134
(Mum) held that the customization of software amounted to manufacture
and entitled
