deputation to foreign customers. The manpower is utilised for rendering services in computer software even in India. In the letter dated 02.12.1997, giving the note ... incentive for promoting export of computers. Thus, any technical service thus rendered in connection with the development of computer software also is taken within
engaged in the business of
'computer software' and not in rendering of technical services. The assessee placed
reliance on the decisions ... relevant previous year, was engaged in
development of computer software and not in providing technical services
outside India;
(iv) the jurisdictional ITAT as also
services
rendered
5. Visteon Japan, Ltd. 11,279,260 Receivables Software
services
rendered
6. Yanfeng Visteon 70,311,303 Receivables Software
Automotive Electronics services ... insurance attributable to the delivery of articles or things for computer
software outside India or expenses, if any, incurred in foreign exchange
means;
(ii) providing technical services outside India in connection with the development or production
of computer software,
there shall, in accordance with and subject ... reference having
been itself defined as that of computer software (including the provision of technical
services in relation to its production where carried out outside
same does not amount to rendering technical
services outside India. It was further submitted that 'computer
software' has been defined in Explanation ... also envisages a situation where even a
software developer can render technical services outside India. The
CIT thereafter, proceeded to hold that there
things or computer software outside India or expense, if any, incurred in
foreign exchange in providing the technical services outside India amounting ... delivery of the computer
software outside India or expenses, if any, incurred in foreign exchange in
providing technical services outside India. Thus statutory parity
delivery of the computer software outside India; and expenses, if any,
incurred foreign exchange in providing the technical services outside India.
The Assessee thus argued ... things or computer
software outside India or the expenses, if any, incurred in foreign exchange
in providing the technical services outside India
development of computer software in software development centers of the
assessee outside India cannot be construed as on-site development of computer
software referred ... computer software in software technology parks."
10.2 It was submitted by the learned counsel for the assessee that the Software
Development Centres (SDCs
render all related services, to provide computer
system consultancy services, including developing total
solutions for computer oriented problems involving
hardware, software, interfaces and techniques ... India and abroad, to provide computer
system consultancy services, including developing total
solutions for computer oriented problems involving
hardware, software, interfaces and techniques and
provide
turnover and
V
also huge expenses. These services after supply
software is also development of software supp ... business of providing technical
services. It is in the business of sale of computer
V,
_10_
software. The dispute was whether after sale
