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
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
Services has been received on account of services rendered through a PE in
India and since in the case of assessee, the Fee for Technical ... 3675/Del/2014 & ors
the taxation of fee for technical services rendered. From the purchase orders,
the Assessing Officer observed that during the year
development and transfer of a technical plan or technical design.
5. The definitions of 'fees for technical services' in para 4 of this ... difference between fees for technical services and fees for professional services. Professional services are a category distinct from technical services. Even under the provisions
individual for
independent personal services mentioned in article 15 , in
consideration for services of a managerial, technical or consultancy
nature, including the provision of services ... providing the cellular services to its customers. There could not be
any independent use of such software. The software is embodied in the
system
rendering of any managerial, technical or
consultancy services including the provisions of services by technical
or other personnel but does not include payments for services ... Services Agreement is managerial
services. It is plain that once the expression 'managerial services' is outside the
ambit of 'fee for technical
ROYALT IES AND FEE S FOR TECHNICAL
SERVICE S
1. Royalties and fees for technical services arising in
a Contracting State and paid ... individual for independent
personal services mentioned in Article 15 (Independent
Personal Services) , in consideration for the services of a
technical or consultancy nature, including
rendering of any
managerial, technical or consultancy services (including the provision of services of
technical or other personnel) but does not include consideration ... because the expression 'technical services'
takes colour from the expressions 'managerial services' and 'consultancy services'
which necessarily involve
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 ... assessee company as a sale consideration for the computer
products supplied by it. The computer software is sold "off shelf"
which is mainly
consist of development and transfer of
technical plan or technical design shall be
treated as fee for technical services. An
identical issue has been considered ... consist of development and transfer of
technical plan or technical design shall be
treated as fee for technical services. An
identical issue has been considered
