sells the SAP software to overseas
customer.
2. Customer provides his customization requirements/
modifications on the SAP software to SAP's overseas entity ... Once the software modules are developed, the Assessee tests the
software and then installs it in the SAP software in the customer's
office
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
customer belongs to and the requirement laid down,
the modules are provided to the customer. There is no further customization
of the software codes ... rights to the customer to exploit the
software sold and the software is used by the customer in their capacity as
an end/ ultimate user
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
customer belongs to and the requirement laid down, the modules
are provided to the customer. There is no further customization of
the software codes ... rights to the
customer to exploit the software sold and the software is used by
the customer in their capacity as an end/ ultimate user
support services
provided to customers. He submitted that the payments received
from customer, Cloudkaptan, was for integrating Assessee's software
products (no transfer ... software
as a service product into such customers environment wherein the
customers had already purchased licensed software from Q2 under
a separate agreement. These consultancy
software as
a service product into such customers environment wherein the
customers had already purchased licensed software from Q2 under
a separate agreement. These consultancy ... software as a service product into such customers environment
wherein the customers had already purchased licensed software from
assessee under a separate agreement. These consultancy
company in response to 133(6), this
company is engaged in customized software development services
and has not earned revenue from any service activity other ... than
customized software development services. The relevant extract
of the reply submitted is as under: -
That our company is engaged the Customized Software
Development Services
Barracuda Networks India Private ... vs Deputy Commissioner Of Income Tax, ... on 25 October, 2021
IN
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
