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
case were that the assessee was a software company engaged in
software development, software export and allied activities, that a TDS
Survey ... render any technical services either
to the Interconnection Seeker or to the Subscriber of the services, that
just because technical equipment/gadgets were used
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
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
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
German AE was for receipt of technical
assistance for manufacturing of contract products while payment for
technical services ... relation to other component of project.
Therefore, the payments of technical royalty and technical services are
different, hence, no disallowance should be made. However
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
rendering
of any managerial, technical or consultancy services (including the
provision of services of technical or other personnel) but does not
include consideration ... should deduct tax
u/s.194J for technical services for the services provided "1) Support services
such as filed activations, vendor payment queries, entering
payment made by the assessee to Hindustan Computers Ltd. was made for outright purchase of computer software which was used as technique in mining operation ... applicable for Assessment Year 200304 to 2005-06 whereby computers including computer software have been specifically classified as an item of asset falling within
treasury services and risk
management services
7.3 The DCIT and DRP have failed to consider that
the management services rendered are neither
technical services ... that STIPL is
rendering managerial, technical and consultancy services to
the assessee by providing services of technical or other
personnel. Thus the services come within
