group is involved in the execution of the
software development and coding of software service ("software services") outsourced ... product called 'Sapphire' to the domestic customers
and has undertaken customization of the software for these customers according to their
requirements
sale of software was not merely licensing of
software. As per the sales invoice the assessee transferred right to use the software
forever. Terms ... that copy of the software with limitations like the buyer cannot resale
the software. The buyer can customize the software to suit it needs
engaged in the
business of Information Technology (IT) Services. They undertake customized
software solution development, IT facilities management and provides
professional IT services to several ... Kolkata and has software development centres in Bangalore and Kolkata. It is
engaged in the business of providing software solutions to customers across the
globe
Systems (LIMS)
Software, testing and customer configuration services, provision of local sales and
customers support services. The proprietary software is conceptualized and owned ... software as far as this transaction is concerned. The assessee bought software
from its AE and sold it locally to third party customers
foreign software suppliers for
purchase of shrink wrapped software--What is granted under the licence is
only a licence to use the software for internal ... respect of shrink wrapped software/off-the-shelf software
under the respective agreements which authorizes the end-user i.e., customer
to make
software since FY 2014-15 and in "Foxpro"
based customized software since FY 2011-12 to FY 2013-14.
Q.9 Please state
also having other business activities like
running of hotels, development of customized software and ERP systems and
8
M/s Warren Tea Limited
engineering
services to unrelated domestic customers, (iii) CD sales to unrelated domestic
customers, (iv) sale of software products to unrelated domestic customers, (v)
digital media ... unrelated domestic customers, (vi) website development for
unrelated domestic customers and (vii) provision of 'Gift Online' services to
unrelated domestic customers. The seven
terms of the
contract, the assessee provided a licensed software to its customers (vide point
2 at Page nos. 17 of the paper book). Further ... Indian customers, it is apparent that the assessee
has not given any right to the customers to use the copyright in the software.
The copy
that expenditure was incurred on M S Office and not on customized
software and had therefore, confirmed the ITAT order. In the present case ... therefore,
assessee cannot be said to have incurred expenditure on customized software. In the case law
of CIT (A) Vs Asahi India Safety Glass
