only at the site of the customer. The nitty-gritty of the matter is that a
customized software cannot be ordinarily developed without spending some ... software and services for development of software with the
development of software from the eligible undertaking, the consideration awarded
for onsite development for computer software
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 as per the
peculiar requirements of the respondent-bank. The appellant-company is
stated to have made the software ready with customization ... useless product which
cannot be utilized anywhere else.
v) That the customized software as per the
requirement of the customer, is not a ordinary article
subject software has no independent value of its own.
(d) No copyrights in the software are transferred to the
customers.
(e) No access ... made available, through one time license fee,
the software to its customers; this software without the
hardware which was sold, is useless. Conversely the
hardware
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 in the Customized Software
Development
Advance:
29. During the AY 2010-11, the Assessee purchased software
from Soft line Software Service Private Limited ("Softline")
amounting ... purpose managing fixed assets
database, cheque preparation software, MIS etc. The software
was a customized software depending on the business
requirements of the Assessee
Bang/2017
Application Management:
SPI India provides services to customers in the areas of
application software maintenance, production support (including
on-call) and enhancement services ... their customers to successfully manage
projects.
Project management services are available for both onsite
projects as well as offshore based projects.
Customized Software:
Application Software
between Citi Group and the erstwhile Citi
Technology Services for rendition of software services. After acquiring Citi
Technology Services (now Wipro Technology Services) by Wipro ... therein was engaged in the
business of design and development of customized software applications.
The relevant paragraphs of the Tribunal's order reads
software with the latest version of the software by
using illegal methods such as cracking, hacking and the like;
or
c. When the software ... software that the software has been installed using a valid
license key; or
e. When academic or other restricted or non-retail
software is acquired
