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
after examining a bundle of services, including seismic survey services held
that that the profits should be computed in accordance with the provisions of
Section ... computing income by
way of royalties, etc., in case of nonresidents.--
(1) The income by way of royalty or fees for
technical services received from
rights (including the granting of a license) in respect of
computer software supplied ... 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
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
foreign associated enterprise, is it also using any technology or
technical input or technical know-how acquired from its foreign associated
enterprise for the purposes ... foreign associated enterprise, whether the payment is only towards fees for
technical services or includes royalty part for the use of brand name or brand
petitioner was granted a non-exclusive
perpetual License to use the SAP software documentation and other SAP
proprietary information to run the petitioner‟s internal ... petitioner has been using the SAP applications for business computing, for
which the petitioner has been paying a recurring amount as per agreed terms
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
articles made of papers
and cardboard, printed
matter relating to
computer hardware and
computer software and
other goods falling in
class 16
(c) Trademark ... articles made of
papers and cardboard, printing
matter relating to computer
hardware and computer
software and other goods falling
in class -16.
(h) Trademark
with those of the advertiser and it is
merely one of the technical criteria provided by the advertiser
for displaying its ad in the online ... related to
the trademark owner's products or services, causing no
confusion, and this was supported by absence of any evidence
of actual confusion
