resident manufacturer along with
a computer or computer-based equipment under any scheme approved under the Policy on
Computer Software Export, Software Export, Software Development ... works such as dramatic or musical work,
computer programme,
The question of royalty in respect of computer software has to he decided on the basis
export turnover. The assessee has no other operations apart from providing software technical services. The learned departmental Representative also relied on the order ... providing technical services' or 'for providing software services'. No invoice is raised for sale of software.
(c) The agreements entered
software development services and IT services; manufacture of
Vanaspati/Hydro generated oils; toilet soaps; lighting products;
pharmaceuticals & Neutraceutical products; leather products;
computers, hydraulic ... unit by treating the
cost of development of shrink wrap computer
software as work in progress and therefore cannot
set off the loss
things or computer
software outside India or expenses, if any, incurred in foreign
exchange in providing the technical services outside India."
18. While computing ... year, it was engaged in
development of computer software and not in rendering any technical
services. Communication expenses were incurred not for export of
computer
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 ... computer software alone unaccompanied by sale of computer or computer based equipment, such sale of computer software involving transfer of all or any rights including
which are specified under Section 80HHE , viz., computer software or its transmission and providing technical services in connection with development or production of computer software ... purpose of Section 80HHE consists of turnover from computer software business and providing of technical services. Accordingly, we direct computation of deduction under Section 80HHE
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
Lexicon to mean:
Technical: Peculiar to a particular art, science or craft (as) technical skill; technical school or education,
"Technical Work ... construed as technical plan or technical design. The payments made to 'Fugro' cannot be considered as 'fees for technical services
operation of computers. Computer programmes are not considered capable of protection under Patent Law. Manuals and papers included in computer software may be considered ... copyright protection, see Apple Computer v. Franklin Computer [1983] 714 F 2nd 1240, referred to in Computer Edge v. Apple Computer
profits derived from the export of
articles or things or services (including computer software) shall be the amount
which bears to the profits ... software (including services
for development of software) outside India shall be deemed to be the profits and
gains derived from the export of computer software
