copyright to the software he only enjoys the product in the normal
course of his business since the software embedded in the telecommunication/
equipment ... matter the hardware and software are interdependent in the
sense that hardware is useless without this particular software and the software
cannot be used
Toshiba Embedded Software (India) ... vs Dcit, Bangalore on 6 April, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL,
BANGALORE BENCH 'A'
BEFORE SHRI ... 1431 & 1415/Bang/2013
(Asst. Year - 2008-09)
Toshiba Embedded Software (India)
Pvt. Ltd.,
Bengaluru. . Appellant
PAN - AAGCS4693C
Vs.
The Dy. Commissioner of Income
cases where the software is embedded in the equipment
itself, and not supplied separately, the value of such embedded
software is included in determining ... HTCL had
stated that the software, supplied with the equipment, was not
customised software but was embedded in the equipment and,
because of the specific
Commissioner Of Income Tax vs M/S Toshiba Embedded Software on 12 July, 2018
Bench: Vineet Kothari , S.Sujatha
1/16
IN THE HIGH COURT ... APPELLANTS
(BY SRI JEEVAN J. NEERALGI, ADV.)
AND :
M/s TOSHIBA EMBEDDED SOFTWARE
(I) PRIVATE LIMITED,
NO.10, PRESTIGE ATLANTA, 7TH MAIN,
3RD BLOCK, KORAMANGALA
Only the software has substantial value. The software supplied comes with the licence for use of the said software. When the software was imported ... upgradations to software have become feasible only because the impugned software was in hard disc/flash memory and not embedded as held by the Commissioner
relates to the question where receipts on sale of
hardware with embedded software therein could be taxed as
royalty.
He submitted that identical issue ... application software, but its defence rather is that
the card is the main item sold and the software etc
are only attending facilities embedded therein
with respect to whether consideration paid towards
supply of software along with hardware - rather software embedded in the
hardware amounted to royalty. After noticing several ... decisions in respect of software and hardware in relation to
computer are to the effect that if any software is
embedded/etched/burnt then
with
respect to whether consideration paid towards supply of
software along with hardware - rather software embedded in
the hardware amounted to royalty. After noticing several ... decisions in respect of software and
hardware in relation to computer are to the effect
that if any software is embedded/etched/burnt
then
mounted on the
printed circuit board, a CDMA component, and any embedded
software, and (ii) provides RF/analog and digital and baseband
processing necessary ... cannot be said that every item
other than software was sold and that software which is embedded has
been separately licensed
mounted on the
printed circuit board, a CDMA component, and any embedded
software, and (ii) provides RF/analog and digital and baseband
processing necessary ... cannot be said that every item
other than software was sold and that software which is embedded has
been separately licensed
