name of the supplier company. The supplier ships the
software products to the customers directly. The supplier raises the bill
in the name ... been granted right to modify software with the
consent of software developer to meet specific requirements of the
customer by Performance Fluid Dynamics Limited
sale of the
software in India and places order with the assessee. The software
supplied is then distributed to the Indian customers through INFOR ... software product as
such and not the process embedded in it. Several processes may be
involved in making computer software but what the customer uses
software,that as per the agreement the assessee had to distribute and sub-license software
products developed by ASL to the customers within Indian territory ... software amounted to
royalty payments, that it would receive softwares from ASIL and sub-license it to customers
Indian territory,that nowhere in the agreement
examination, we find that the DRP, Hyderabad in the case of
Cordys Software India P. ltd., for A.Y. 2008-09 in its directions dated ... cases the company uses its own library of products and prepares customized
software. Further stated that the company has got substantial inventory and also such
other than data processing. Software for telecom, medical and other applications are not generally referred to as computer software for customs purpose ... computer software, it may be noted that as the criteria adopted for categorizing a software as a computer software (for the purpose of Customs Notification
Excise & Customs (CBEC)
issued guidelines when the negative regime was
issued on 1.7.2012. The guidelines clarified that the
prepackaged/canned software would ... unbranded software.
However, we find no error in the High Court holding
that branded software is goods. In both cases, the
software is capable
country. It is engaged in the business of
developing and providing customized software enabled solutions and annual
maintenance services. The solutions provided by the Petitioner ... industry, inter alia, for undertaking
seismic analysis; and also providing customized software solutions that help
in meeting specific business objectives of entities engaged
software products for
GSM cellular radio telephone system. During the relevant year
it had supplied telecommunication hardware and software to
various customers in India ... software products
for GSM cellular radio telephone system. During the relevant
year it had supplied telecommunication hardware and software
to various customers in India
between Citi Group and the erstwhile Citi Technology Services
for rendition of software services. After acquiring Citi Technology Services
(now Wipro Technology Services) by Wipro ... design and
ITA 201/2018 Page 27 of 32
development of customized software applications. The relevant paragraphs
of the Tribunal's order reads
parts for these two,
corresponding software inducing upgrades of software has been supplied
through the corresponding purchase order of software. The AR has
explained that ... right
to duplicate the software in making use of same. The software supplied
by Lucent, USA is customer-specific and cannot be reused or duplicated
