assessee explained that, the J-pack
J software
was not an accounting software but rather a custom--built inventory
software, meant to provide proper inventory ... approval
approval-basis to
customers or when the goods are returned by the customers or any inter-
inter
customer movement, these movements are recorded
assessee explained that, the J-pack
J software
was not an accounting software but rather a custom--built inventory
software, meant to provide proper inventory ... approval
approval-basis to
customers or when the goods are returned by the customers or any inter-
inter
customer movement, these movements are recorded
attributed for the
supply of software emedded in the telecom equipment or software supplied
to the various customers in India should not be treated ... sometimes independently supplied to the
customers.
- The customer has been given the right to use the software
for the purpose of its business thereby assigning
releases of the licence software which included software
troubleshooting and software enhancement and the installation of
the software was carried out in the following manner ... customer would be sent separately and not
with the media.
• Further the customer checks for the required pre-requisite
software (like, Java, Oracle
software
during the licence term (typically annual). The software in
consideration is a standard software and not a customized
software. It is upgraded ... software license fee on
non-exclusive non-transferable basis during the license term. The
subject software is standard software not customised software. The
title
technical services. The assessee has only rendered
software development services or exported software to its
customers outside India and has not rendered any technical
services ... payer purchased Software called "Small World software" from the
Dutch company and bundled with its own software and thus
customized it and sold
purchased the software called 'Small World Software'
from the Dutch company and bundled it with its own
software and thus customized ... assessee has to purchase
the said software each time it wanted to sell the bundled
software to its customers and the assessee
development of software and provision of software consultancy. The assessee derives income in the form of licence fee for allowing its customers to use software ... held that customization of software is nothing but manufacturing and the AMC of software involves nothing but upgradation and customization of software from time
software
once for all to the customers and also not allowed its customers to make use
of the software for taking prints of the said ... never shared with the customers and therefore customers would
not be able to take copies of the said software to attract the provision royalty
Tupperware India Pvt. Ltd.,New Delhi vs Acit Circle-25(2), New Delhi on 12
