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
made because
according to ld DRP, when marketing information, web content, customized software
specific to the group concerns available through WAN -consideration for these payments
strength of staff along with
the entire requisite infrastructure including manpower, customer database, software
etc. In and around July 2008, the assessee company was approached ... years to provide all the logistic support including
manpower, customer database, software etc. Since the assessee company had all these
facilities readily available throughout
Bata India Limited, Kolkata vs Assessee on 6 April, 2016
IN THE INCOME TAX APPELLATE
Bata India Ltd., Kolkata vs Department Of Income Tax on 6 April, 2016
IN THE
providing only an interface between the stock broker's
software and the customer wherein the net effect of the transactions in the contract notes ... software of stock
broker gets automatically interfaced with Internet platform without any human
intervention and SMS gets automatically generated and sent to customers of assessee
known under what conditions the AE is
selling the goods to its customers. However it not the concern of Indian transfer
pricing regulation ... Limited Vs. DCIT 35 taxmann.com 584 and Cyber tech System & Software Limited
Vs. ACIT 33 taxmann.com 371 where it was decided that
components Domestic Sales
Royalty 1,99,84,917
Software revision charges 5,61,600
Technical support charges 6,54,363
The assessee had manufactured single ... name 'Landis + Gyr' for marketing the
meters in India, the customers being usually the State Electricity Boards in the Government
Sectors
Wizard Enterprise Pvt.Ltd
Kolkata in the case of ARB Software (India) Ltd for the assessment year 2003-04 has
not been appealed ... application for setting up of units under STP
Scheme operated vide custom notification No. 138 and 140 dated
22.10.1991. The said committee was also empowered
Kolkata in the case of
ARB Software (India) Ltd for the assessment year 2003-04 has not been appealed
by the revenue before the tribunal ... application for setting up of units under STP Scheme operated vide custom
notification No. 138 and 140 dated 22.10.1991. The said committee was also
empowered
