Abbey
National Plc, UK, can be categorized as 'fees
for technical services' under Section ... rendering of any
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managerial, technical or consultancy services
(including the provision of services of technical
or other personnel) but does not include
consideration
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 ... 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
order dated 22.12.2008 inter alia held that technical
service for delivery of computer software of the nature
provided by the assessee is methodical, mechanical,
procedural ... held that onsite development of computer software
cannot be held to be rendering technical services outside
India and it cannot be reduced from export turnover
seen. The assessee is engaged
in the business of computer software development and
services. The expenditure incurred in foreign currency on
traveling, professional charges ... charges are for development of software at clients site
outside India, the assessee has neither rendered any
9
technical services nor has earned any receipt
category of services viz.,
"Information Technology Software Service" and exporting
the service, had taken CENVAT credit on input services
and submitted applications ... department under the category of services viz., 'scientific
and technical consultancy services' and is also engaged in
the manufacture of aeroplane components
Learned counsel for the revenue submitted
that the assessee had purchased the software from non
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resident and had claimed depreciation under Section ... axiomatic that an amount payable
towards interest, royalty, fee for technical services or
other sums chargeable under this Act shall not be
deducted while computing
justified in law in holding that
reimbursement of traveling and technical
services charges incurred in foreign currency
are to be excluded both from total turnover ... respect of international transactions
viz., Provision of Software Development Services and
Marketing and Sales Support Services. The Transfer
Pricing Officer by an order dated
claim of
depreciation of Rs.57,38,83,507/- on
3
software imported even though the
assessing authority had rightly disallowed
the expenditure under section ... exclusion of
Rs.3238,12,53,173/- (incurred in providing
technical services outside India) from the
export turnover while computing deduction
case, the tribunal is
right in law in setting aside the computation
of deduction u/s.10A of IT Act whereby the
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assessing authority ... turnover by holding that the said
sum was incurred in providing technical
services outside India?
(8) Whether on the facts and
circumstances of the case
mention. The assessee is in the business
of export of software solutions and maintenance
services. The assessee filed the return of income ... units, in respect
of cost of materials / services. However, in respect of
payments to sub contractors, royalties, technical fees,
communication expenses, the assessee estimated
