customer, the company
developing such software product does not become a software
product company, but remains only as a software development
service provider ... company is engaged into
software products and not software development services. If on
the other hand, a company renders software product development
services on contract
comparable is predominantly
engaged in the business of rendering software development to various
customers world wide. The TPO observed that the company is engaged ... implementation, product
architecture, design and engineering, embedded software,
technical support, testing infrastructure management services etc.
to our customers. We believe that our comprehensive portfolio
software. The AO held that the software was licensed and not sold in as
much as the copyright of the software remained with the assessee ... fact that the assessee authorized use of the copyright of
the software to customers in India, which was a patented software, he
held that
information, which evidences that the assessee is not a software
product company having any software in stock. With the above
analysis of the assessee ... that it "is engaged in the business of providing
Custom Built Software development, product development and IT
7
ITA No.741/PUN/2017
Netscout
company is a software product company (see page # 13 of AR). It is
into software product selling and not in software development services.
The same ... assessee used its own software and computer system to
convert it in a form that could be transmitted to the customers of the
various telecom
comparable is predominantly
engaged in the business of rendering software development to various
customers world wide. The TPO observed that the company is engaged ... these products and the product development is
nothing but software development services. With respect to the intangibles of
the comparable company, it was found that
appellant is that of SAP ERP
implementation. SAP system is a software system consisting of a number of
fully integrated modules, which cover virtually every ... associated third party such as vendors, outsourcers,
and customers. Hence, SAP ERP is a highly technical software, which, if
successfully implemented, enhances the efficiency
2016
Brintons Carpets Asia Pvt. Ltd.,
project management and customer support services to BLK. It has
been provided that BLK maintains Client Relationship
Management ... software, Iridium certified home based
medical transcription, Iridium certified medical transcription,
Falcon-2000, etc., are few of the products which have been
accepted by customers
Systems Integration segment of the assessee, comprises of
revenue from software services as well. Supervisory control and Data
Acquisition (SCADA) which cater to Power Sector ... which are industrial automation in steel and cement industries and the
railways. Software and engineering services. The assessee contended that
the business operation of Nelco
standardize its
commercial tasks, such as, Quotation requests, Rates
Confirmation to customers, Local Tariff Book, Process
Booking Information and Manage cross bookings).
-Container Tracking - (LARA ... reports as concerning booking, confirmation to customer,
booking status report and discharge list etc. ).
-Local Interface - (Local Accounting, Customer Manifest, Gate
in Gate out moves
