Logic Inc. and is
engaged in the provision of software development services to its customers
including Global Logic Group entities. Additionally, the assessee also
provides ... that
Tata Elexi is into system integration & support and software development
services. Software development services segment further constitutes three
major sub- segments viz. embedded
license agreement between the
Appellant and its customers and the customers cannot sub-
license such software product to any other sub-licensee.
7. License agreements ... which establish
unambiguously that the s of tware is a customized softwar e. S ome of
them a re r eproduc
Tupperware India Pvt. Ltd., New Delhi vs Addl. Cit, Special Range- 9, New Delhi on
company which is engaged in the
business of development of software, customized software solution and providing
IT consultancy services to domestic as well as overseas ... been
carrying on business in development of software, customized software solutions
and providing I.T. Consultancy Services to domestic clients as well as exports
thereof
software
during the licence term (typically annual). The software in
consideration is a standard software and not a customized
software. It is upgraded ... software license fee on
non-exclusive non-transferable basis during the license term. The
subject software is standard software not customised software. The
title
submitted that, this company is engaged in
Automation Engineering, Customized Software, Custom
Application Development (CAD), Content Management
Systems, Enterprise Mobility and Big data Analytics ... LIMITED Founded in 2000,
InfoBeans Technologies is a leading player offering Customized
Software, Digital, Transformation and Enterprise Mobility
solutions for clients across the globe. With
relating to the
software licenses sold to customers. The assessee permits
the customers to merely use the software licenses for their
business need. The assessee ... standard
software products and it merely gives user license and no
substantial right to reproduce or copyright software is given to the
customers. Only restricted
software were
found to be in the nature of customized software/operating systems like ERP,
AutoCAD being used in the entire process of the assessee ... Upon verification, if was revealed that the assessee is
utilizing various customized softwares/operating system like ERP, AutoCAD etc.
in the manufacturing process
Excise & Customs (CBEC)
issued guidelines when the negative regime was
issued on 1.7.2012. The guidelines clarified that the
prepackaged/canned software would ... unbranded software.
However, we find no error in the High Court holding
that branded software is goods. In both cases, the
software is capable
Department)
Software Expenses:
10. This issue is pertaining to addition of Rs. 16,15,97,772/- being
software expenses alleging it to be capital ... business of any related services. Rather it
uses specific customized software, which is specific to its banking
activities. But for the use of such software
