invention. The development
of such software requires highly technical
manpower, with highly sophisticated
infrastructure and huge investments. Similarly,
the software can also be considered ... resident manufacturer along with
computer or computer based equipment under
any scheme approved under the policy of
computer software export, software
development and training
development of computer software,
services for development of software outside India shall be deemed to
be profits and gains derived from computer software exported outside ... computer software including
services for development of software outside India would be treated
as profits and gains derived from export of computer software. The
aforesaid
managerial services, technical services and
consultancy services, and it includes provisions for services of
ITA 229/2014 Page 6 of 17
technical and other personnel ... services, we mean in this context services
requiring expertise in technology. By consultancy services,
we mean in this context advisory services. The category of
technical
minimum use of computers or information technology
enabled tools. The respondent-assessee was, therefore, not involved in the
development of computer software or information technology ... that product or services, to be included
within clause (b) of Explanation 2 to Section 10A , need not be computer
software as understood
2008 Page 2 of 35
(1)Royalties and fees for technical services arising in a
Contracting State and paid to a resident of the other ... maintenance of computers used in engineering, scientific or technical
applications and had acquired confidential and valuable proprietary rights
in technical data and know-how relating
aforesaid paragraphs eloquently interpret the differentiation
between ‗technical know-how' and ‗technical services'. In know-how or
under a know-how contract ... furnishing and grant of ‗right to use' technical
specifications/information/know-how; and ‗technical services'.
25. Under Article VII, technical services component would
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 from the total income
manufactured under the technical assistance of the
present (sic. parent) company for which the parent
company receives fees for technical services. The
parent company ... conditioners, televisions, mobile
phones etc. under technical assistance from the appellant and on
which fee for technical services was payable. Use of the brand name
manufactured under the technical assistance of the
present (sic. parent) company for which the parent
company receives fees for technical services. The
parent company ... conditioners, televisions, mobile
phones etc. under technical assistance of the appellant and on which
fee for technical services was payable. Use of the brand name
subscription before the 1st day of April, 1938),
royalty, fees for technical services or other sum
chargeable under this Act, which is payable outside India ... section (1) of Section
9 ;
(B) "fees for technical services" shall have the same
meaning as in Explanation 2 to clause
