develops and sells leading edge
optical networking products for worldwide customers. It has
developed software differentiated, next generation products
that enable telecommunication carriers to build ... developing and selling leading edge optical networking
products for worldwide customers. It has developed software
12
differentiated, next generation products that enable
telecommunication carriers
year
1995-96, the firm is exporting software to the US based
company M/s.Effone Software Inc., and it has claimed
deduction under Section ... before the Software
Technology Park of India (hereinafter referred to as '
STPI ' for short) for approval of setting up Software
Technology Park Unit
computer software. Hence, in the
24
case of assessee only freight, telecommunication charges
and insurance charges attributable to the delivery of
computer software outside India ... connection
with the business of export of computer software their
Engineers visit the customer outside the country, have
interaction, then come back and manufacture
development and export of
computer software. The petitioners have been
importing capital goods, consumables, spares, etc.,
for development of software duty-free availing the
benefit ... manufacture sanction
order of the Deputy Commissioner of Customs. The
petitioners after manufacturing the software products,
3
with the help of raw materials, export such
under the
Companies Act, 1956 , engaged in providing
information technology software services to its
customers, has obtained service tax registration under
the provisions
Hindu rights and custom
prevalent in Veerashaiva Lingayath Community. The
petitioner No.1 claims to be an engineering graduate in
GHS software engineering in Pune
operating instructions
and technical parameters for CNC-
turning centres; the hardware and
software configuration information for
various equipments used by the Plaintiff
in the course ... vendors, annexures to such contracts
(including drawings shared by clients for
manufacturing custom-designed
products), user feedback received by the
Plaintiff regarding its products
interest of
Rs.2,99,10,951/- representing
interest received from customers on
overdue bills, short term deposits etc.,
cannot be reduced from the profits ... providing technical
services outside India should not be
deducted from sales of software
exports to arrive at the profits of
business for the purpose
Data
Processing Machine(Hand Held Computer)
consists of a Hardware and Programmable
Software and weights around 500 Gms. The
hardware unit consist of a Micro ... programmed to the device as per the
requirements of the customer. When the
conductor enters the ticket detail through the
keyboard the device automatically process
respondent were married on 13.02.2005 at Dharwad, as
per Hindu rites and customs. After the marriage, they
resided together at their matrimonial home at Bangalore ... time of marriage,
3
the husband was employed with a software Company at
Bangalore and the wife was employed in Woman and
Child Welfare Department
