India. While the hardware is sold,
the software is licensed. With respect to software, the customer is granted
partial rights permitting the use of software ... software always remains with Aspect Software Inc.
(e) The assesee's contention that software and hardware are co-joint and
software and hardware
acceptance / rejection in case of a standard
software. The software is run in the premises of the customer,
for the customer to see whether ... relating to the
software licenses sold to customers. Appellant permits the
customers to merely use the software licenses for their
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business needs. Appellant
transferable license to the customers for a specified
10
period only. The customers have no right to use the software
after the subscription period ... purely for copyrighted software
product as against payment for giving any right to use any
copyright in the software. The customers have a very limited
charges,
interest charges, expenses reimbursement within the group
and fees received for software development and sport
services. The AO referred the matter ... ended on
31.03.2007. Accordingly, the fees received by the assessee
for software customization and sport services run to its
associate enterprises amounting
India, the assessee grants software licences
for the use of software by entering into software licence agreements with various
customers engaged ... impugned order submits that the software sold by the assessee is
not off the shelf software but is customized according to the requirement
software on a regular basis it cannot be said that the software was of an
enduring nature.
4. We are informed that the software ... built software for the assessee and it is
common knowledge that this software requires regular upgradation.
5. We can understand that where customized software
provides services to implement the
software applications into customers website. The assessee does not provide
customized software, the assessee sells/license's standard software ... clause in MPA defines
Licensed Software as:-
"Licensed Software means the Standard Software, patches, maintenance releases
of Standard Software or any New Version licensed
license of the software, to produce technical person
associated with the development of software and produce the copy of
the software. The assessee could only ... software purchase, the assessee could not produce even
a single piece of evidence that how the software was developed as it was
customized software. There
Logic Inc. and is
engaged in the provision of software development services to its customers
including Global Logic Group entities. Additionally, the assessee also
provides ... that
Tata Elexi is into system integration & support and software development
services. Software development services segment further constitutes three
major sub- segments viz. embedded
Service now, UX
and UI and customize software services are all part of software
development or software services. The Automation information
technology is focused ... business or customer
service processes. Example of automation are automated
'chatbots' to help solve customer issues or to direct customer to
the right
