business of marketing
and sale of software. The assessee sold software
licences to Indian customers and in connection with sale
of software also provided certain ... ancillary services to the
Indian customers. The assessee showed turnover on
sale of software licences and ancillary services
case
may be, software technology park;
(c) xxxx
Explanation 2 to Section 10A
"Computer software means-
(a) Any computer programme
recorded on any disc ... software. The
expression 'computer software' has been defined in
Explanation 2 to Section 10A and provides that the same
means even any customized
held that sub
contractor has given software support activity to the
assessee and not to the customers of the assessee. It
has further been held
expression 'computer software' defined under Section
Explanation 2 to Section 10A of the Act reads as under:
'Computer software' means ... drawings are generated
14
using computer aided design software and specification
is written using word processing software. The back
office standard requires a level
EHTP/STP/BTP unit may
export goods manufactured /software
developed by it through other exporter or any
other EOU/EHTP/STP/SEZ/BTP unit subject ... does not satisfy the requirements of export as defined
under the Customs Act . However, for the purposes of
EXIM policy it is treated as deemed
basis
to non resident customers and was delivering entire
intellectual property resulting out of such research work
to the customers. It is pointed out that ... only exception was with regard to computer software.
7
6. It is contended that the work done by the
assessee is not different from works
employees of Way2Wealth.
6. Second respondent is one of the customers of
Way2Wealth. His trading account is maintained as SIA
00022 and mapped ... internet based trading facility.
8. The company has taken internet based trading
software from M/s. Omnesys Technologies Private
Limited (hereinafter for brevity referred
illegal
activities regarding prostitution by supplying foreign
and Indian girls by contacting
customers through
international website. The said information was
confirmed by sending a decoy ... accused No.1, it is learnt
that he has solicited the
customers through E.Mail I.D.,
i.e.,
[email protected] and neesaroy@gmail
year 2012-13 and collected money from 1550
customers with an assurance that if the customers keep
their money in the Company by the accused ... period, but no
amount have been returned to any of the customers and
customers have filed the complaint as against the
petitioners-accused
attention to the details of the debts written
off by the customers and has relied on the judgments ... this court
in 'COMMISSIONER OF INCOME-TAX, CENTRAL
CIRCLE VS. FUSION SOFTWARE ENGG . (P.) LTD.',
(2012) 18 TAXMANN.COM 57 (KARNTAKA),
'COMMISSIONER
