software development cannot be done
without technical services and technical services is part and
parcel of software development. The Tribunal proceeded to
add that software ... involve technical services
and is part and parcel of rendering services; no software
development is possible without technical services; software
development and technical services
software development cannot be done without
technical services and technical services is part and parcel of software
development. The Tribunal proceeded to add that software ... involve technical services and is part and parcel of rendering
services; no software development is possible without technical
services; software development and technical services
articles or things or computer software
outside India or expenses if any incurred in foreign
exchange while providing the technical services outside
India ... deductions on freight,
telecommunication and insurance attributable to the delivery of
computer software under Section 10A of the IT Act are allowed
only in Export
articles or
things or computer software outside India or expenses if
any incurred in foreign exchange while providing the
technical services outside India?”
___________
Page ... deductions on
freight, telecommunication and insurance attributable
to the delivery of computer software under Section
10A of the IT Act are allowed only in Export
articles or things
or computer software outside or expenses if any
incurred in foreign exchange while computing
deduction under Section 10b of the Income ... computer software outside or expenses, if any
incurred in foreign exchange in providing the
technical services outside India ought to be
excluded both from
Verizon Communications Singapore Pte ... vs The Income Tax Officer on 7 November, 2013
Author: Chitra
M/S.Poompuhar Shipping Corporation ... vs The Income Tax Officer on 9 October, 2013
Author
M/S.Rayala Corporation Pvt. Ltd vs Assistant Commissioner Of Income-Tax on 4 October
Vedanta Limited vs State Of Tamil Nadu
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
deductions on
freight, telecommunication and insurance
attributable to the delivery of computer software
under Section 10A of the IT Act are allowed only in
Export ... same proportion as well.
21.On the issue of expenses on technical
services provided outside, we have to follow the
same principle of interpretation
