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
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
LeBoeuf International Company
LLC, USA, are taxable as "fees for technical services."
2. The Ld. Commissioner of Income Tax ((Appeals)-2, Noida ... computation of income would be
made as contemplated under section 44D . Explanation (a) to section 44D
specifies that "fees for technical services
Technical Support Services". Under
the Software Development service segment, the assessee provided
contract software development services to its associated
Enterprises. The functions performed were ... opinion the
software development services rendered by the assessee
cannot be compared with a whole basket of services of
consulting, technical support or management services
services by technical or other personnel are
8
Elsevier Information Systems GmbH
in the nature of fees for technical services. He submitted, by providing
access ... including
the provisions of services by technical or other personnel can be
termed as fees for technical services. None of the features of fees
characterising such
reimbursement of demurrage and shipment costs as fees for
technical services (FTS') taxable under section ... characterizing such reimbursement of demurrage repayment costs as
fee for technical services taxable u/s 9(1)(vii) of the Act. It is argued
begun or begins to manufacture or produce
articles or things or computer software during the previous year relevant to
the assessment year commencing ... deduction, in computing the total income of an undertaking, which begins
to manufacture or produce articles or things or computer software during
the previous year
cannot be clubbed together as
laid down in :
a. Aztec Software and Technical Services Ltd v/s ACIT , (107
ITD 141)
b. Development Consultants ... made
by the assessee is in the nature of fees for technical services, hence,
the assessee was required to deduct tax at source while making
covered under Royalties and / or fees for
technical services of the DTAA between India and USA as well as under
the Income ... covered under clause "Royalty and / or Fees for Technical services"
of the DTAA between India and USA and hence the Appellant
Company
right or any right
for use or right to use a computer software including granting of a licence. However,
admittedly, there has been no amendment ... India and
USA is reproduced hereunder:-
"Royalties and fees for technical services
1. Royalties or fees for technical services arising in a Contracting State
