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
delivery of the computer software outside India
or expenses, if any, incurred in foreign exchange in providing
technical services outside India. Thus statutorily parity ... article or things or
computer software outside India or expenses incurred in foreign
exchange in providing technical services outside India are
required to be excluded
software development services and a
company providing software non-development services in terms of
expertise, professional qualification and experience required for rendering
such services ... involving software testing, verification
and validation of software, which are akin to software maintenance services
falling, within the overall category of software development services
services" takes colour
from the expressions "managerial services" and
"consultancy services" which necessarily involve a
human element. Since the services ... rendering of any managerial, technical or consultancy
services (including the provision of services of technical
or other personnel) but does not include consideration
rendering of any managerial,
technical or consultancy services (including the provision of
services of technical or other personnel) but does not include
consideration ... computing income by way of royalties, etc.,
in case of non-residents.
44DA. (1) The income by way of royalty or fees for technical
services
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 ... deduction, in computing the total
income of an undertaking, which begins to
manufacture or produce articles or things or
computer software during the previous year
provision of such roaming services. The aforesaid fact lends
further support to the contention that roaming services are standard automated
services, which are provided ... compatible with other
hardware/software. This testing employs technically qualified professionals
and tested as per the agreed plan between services provider and vendor.
Question
Ground No. III - Reimbursement of Expenses
considered as Fees for Technical Services (FTS)
taxable as Business Income consequent to
holding that Indian Subsidiary ... Treaty clearly
make mention of the words "computer software programme"
which were specifically excluded subsequently by notification
dated 29.01.2013. He thus, submitted that
assessee in the
form of maintenance of software should be taxed as "Fee for Technical
Services". In the assessment order, the AO treated ... user of the software
products, who purchases such software through the assessee, a
distributor of the software product. A copy of this Agreement is
placed
regarded as being
engaged in rendering technical services but in the
development of computer software. The appellant has
relied on the decision in Zylog Systems ... companies was in connection with
supply of computer software or were in connection with rendering technical
services but he replied that no such material
