functions.
MSAS assists Human Resources ("HR") by providing data entry services for HR applications, assistance in maintaining personnel files, providing data entry services ... status change requests, processing new hire paperwork, assisting in employee background check verifications-, assisting in employee self-service data entry, assisting in the handling
that 15 man-days assistance as per Clause 3.3(a)(b), in respect of review of engineering and technical assistance related to construction ... data, besides referring to "technical assistance". The fees chargeable for rights and licences granted by Topsoe for its technical information and processes under
that 15 man-days assistance as per Clause 3.3(a)(b), in respect of review of engineering and technical assistance related to construction ... data, besides referring to "technical assistance". The fees chargeable for rights and licences granted by TOPSOE for its technical information and processes under
relation to designing, developing or maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation ... money received from investors or paid to the seller of securities, assisting in determining the basis of allotment of securities, finalizing the list of persons
scientific work" (the word 'scientific' means systematic, accurate, assisted by expert knowledge) because software is essentially a systematic array of logical instructions ... software to develop an application software or to do some data processing, it is exploiting the software.
4.6 Shri Korde alternatively argued that, these softwares
licence) in respect of a patent, invention, model, design, secret formula or process or similar property.
(b) the implanting of any information concerning the working ... patent, invention, model, design, secret formula or process or similar property.
(c) The case of....
(d) The imparting of any information concerning industrial, commercial
data. The term "operating system" stands for software that controls the allocation and usage of hardware resources such as Memory, Central Processing Unit ... depend. The term "application" refers to a programme designed to assist in the performance of a specific task, such as word processing, accounting
35AB is industrial information or technique that is likely to assist in manufacture or processing of goods. The information, which assists in the marketing ... assessee under the agreement in no way assist the manufacture or processing of goods. CIT(A) however held, though allowing deduction to the assessee under
world. The parent company, therefore, provides data processing services, record keeping, distributor/supervisor information and order and shipment processing, etc. The parent company also provides ... United States of America. Under this agreement HIAI agreed to provide data processing services, accounting, financial and planning services, marketing services besides long-term financial
manufacturing, selling and servicing computer system and software. It also renders technical assistance and services for use outside India in connection with the use, purchase ... preparation and maintenance of accounting, strategical, scientific information and reports, data processing programming, systems analysis and machine services for solving and aiding commercial, industrial, scientific
