given right to use periodic software license and
application software to various clients in India. He noted that the
software rights were transferred ... right, title and interest in
the software and related know. This software cannot be used by
the customer except for the operation of the machine
assessee had also provided software
upgrades, maintenance and support services with regard to its software, viz. "Trimble software"
to the distributors ... distribution of software
products in India had also provided software upgrades, maintenance and support services with
regard to its software to the distributors
information.
Para 14.c provides that the software being supplied is a standard
software provided to customers by the assessee. Perusal of para ... tailor the software using the utility built into the software in
order to optimize the software for customer in accordance with the
agreement. Thus, configuration
amount
received by the assessee from providing the software solutions to its
third party customers in India constituted sale of copyright right, and
not sale ... assessee had generated the revenue from provision of software
solutions to its third party customers in India with the joint efforts
third party software products using SOFTWARE tools provided by TEKLA.
Such Additional Features, which may be used by more than one customer
on a commercial ... customers.
ii) The standard terms and conditions agreed between assessee and
the ultimate customers at the time of signing the customer order
and the software
India independently undertakes the
activity of distribution of the software solutions to third party
customers in India;
4 IT(TP)A No. 883/Mum/2016 ... third party
customers. In certain cases, assessee also provided software solution to
third party customers directly. The intellectual property rights related to the
software solution
right, title and interest in the software
and related know. This software cannot be used by the customer
except for the operation of the machine ... software without
the equipment and the equipment without the software cannot put
to use independently. The software and the machine is customer
specific
received by the Appellant from
provision of the software solutions for onward distribution to third party
customers in India is taxable in India ... customers. In some
cases, the assessee was also providing software solution to third party
customers directly. The intellectual property rights related to the
software solution
Ground no.4 of the appeal is in respect of disallowance of software
expenses amounting to Rs.20,01,193/- which were disallowed ... been incurred by the appellant for acquisition of new
customized softwares. The customized software provides a benefit of
enduring nature to the appellant, therefore
software. As per the agreement dated 10/07/2005, the assessee
distributes and sublicense CAD and CAM software products
developed by Aveva to the customers ... software
products from ASL and would distribute it to end-customers, that the end-
customers would pay sub licensing fee to the assessee
