four categories:
i) The first category deals with cases in which computer software is
purchased directly by an end-user, resident in India, from ... resident Indian companies
that act as distributors or resellers, by purchasing computer software
from foreign, non-resident suppliers or manufacturers and then
reselling the same
rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration ... that the services should be utilised "in India". There is a distinction between services utilised "in India" and services utilised
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
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
rendering of
any technical or consultancy services (including through the provision of
services of technical or other personnel) if such services :
(a) are ancillary ... technical knowledge, experience, skill, know-how, or processes or
consist of the development and transfer of a technical plan or technical design The
services provided
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
commercial rental any
copy of the computer programme". Thus, a distributor who purchases
computer software in material form and resells ... context of a computer programme, is to interdict
reproduction of the computer programme and consequent transfer of the
reproduced computer programme to subsequent acquirers
towards
management services fees to be in nature of fees for Technical
services („FTS‟) in terms of Article 13 of India-France Double Tax
Avoidance ... Services
Agreement is managerial services. It is plain that once the
expression "managerial services" is outside the ambit of "fee for
technical
parent company for using software related issues and cannot be held
as payment of fee for Technical Services and hence the TDS is not
applicable ... rendering
of any managerial, technical or consultancy58 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
personnel) but does not include consideration for any construction ... technical services in
nature or character. The services rendered in the course of rendering agency
services are essentially business services and to obtain the business
