right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which that right is transferred ... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration
related intangible assets, such as, process patents, patent applications, technical documentation such as laboratory notebooks, technical know-how; (c) artistic related intangible assets, such ... maps, engravings; (d) data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases, and integrated circuit masks and masters; (e) engineering
company, includes any income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance of an agreement ... income referred to in section 59(1). 20% 2. Fees for technical services other than income referred to in section 59(1). 20% 3. Total
case of Tata Consultancy Services Vs. State
of A.P. 12 to argue that the sale of computer software has been
treated as a sale ... also submits that as per Clause 7.7 of MPD 2021, computer
hardware and software industry and industries doing system
integration with computer hardware and software
rendering of any technical or consultancy services (including the
provision of services of a technical or other personnel) which :
(a) are ancillary and subsidiary ... development and
transfer of a technical plan or technical design.
5. The definition of fees for technical services in paragraph 4 of this
Article shall
that its income was not chargeable to tax
as fees for technical services or royalty. Its income from sale of SDFC
Products ... professional services
provided to customers of SFDC India under a separate contract; and, (c)
training services provided by SFDC India to customers / support
services
respect of profits from export of computer software where
the business entity provides technical services outside India in
connection with developments or production of computer ... derived from
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export of computer software or under the head of 'rendering
technical services outside India' and having a nexus with
export
includes
expenses for software
development, business
development, for
ascertaining customer
requirements, etc. and that
“software development”
will not amount to
“technical services” within
the meaning ... were examined or not, but
made a standalone statement that software development and
technical services are two faces of one coin. We fail to
understand
rights (including the granting of a license) in respect of
computer software supplied ... 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
Annexure 5 of this section.
(d) Software Development
ATS Inc. provides software development services with
respect to various software applications used in the AIPL ... rendering of any technical or
consultancy services (including through the provision
of services of technical or other personnel) if such
services :
(a) are ancillary
