trading
ITA.No.496/2017
-7-
of generic software and providing customized
software development services for domestic as well
as for foreign clients through ... development centres of the Respondent.
However, in the process of such customized
software development, certain activities were
required to be carried out at the sight
engaged in the activity of
trading of generic software and providing
customized software development services for
domestic as well as for foreign clients through ... software technology parks;
commencing on or after the 1st day of April,
2001, in any special economic zone.
16. The 'software technology park
primarily
engaged in the development of software products
and particularly in customized software solution
like DXchange, Carma etc. products. The Tribunal
after considering the functions
engaged in the activity of trading of
generic software and providing customized
software development services for domestic as
well as for foreign clients through
Development India Pvt, Ltd.,
10/18
to be customized to the requirement of each
customer which indicated that the products of
the said company ... third parties
and customized as per requirement of its
customers, therefore the said company was a
service provider akin to software development
services
fact that it has developed its
unique software to provide BPO services to its
customers. The learned counsel for the assessee
referred to the Annual ... process for up
gradation of software and training its
professionals to develop its own software to cater
to the needs of its clients.
On appraisal
company is engaged in software product
development and is functionally different from
the assessee which is a software
development services provider. In support of
this ... Foursoft Ltd., is into development of
software product and merely because 75% of
its revenue is from software services, it
cannot be said that
2015
Pr. Commissioner of Income Tax & another Vs.
M/s Multitech Software Systems India Pvt. Ltd.
2/13
APPELLATE ORDER DATED: 30/04/2015 ... namely (1) Sasken
Network Systems Ltd. (2) R.S. Software India
Ltd. (3) Geometric Software Solutions Ltd. (4)
Tata Elxsi Ltd. and (5) Sasken
Communications
2015
Pr. Commissioner of Income Tax & another Vs.
M/s Multitech Software Systems India Pvt. Ltd.
2/13
APPELLATE ORDER DATED: 30/04/2015 ... namely (1) Sasken
Network Systems Ltd. (2) R.S. Software India
Ltd. (3) Geometric Software Solutions Ltd. (4)
Tata Elxsi Ltd. and (5) Sasken
Communications
employees and, therefore, even
though they may be less skilled compared to
software development segment, the number of
employees would definitely be more and thus ... knowledge process outsourcing' includes
specialized customer & technical services. He
submitted that Bodhtree Ltd. provides software
solutions such as data cleansing, e-learning
