engaged in the
business of development and export of computer softwares and
rendering technical services.
(b) The Respondent has shown gross income from business ... Assessing Officer, vide order dated 28.12.2006, held
that the software development charges, as claimed by the
Respondent, are nothing but in the nature of expenses
magnetic or optical impulses, and includes all input, output, processing, storage, computer software or communication facilities which are connected or related to the computer ... resource" means computer, computer system, computer network, data, computer data base or software; (l) "computer system" means a device or collection of devices, including input
manufacture or processing of goods; or (ii) the manufacture of computer software; or (iii) the business of generation or distribution of electricity or any other
undertaking from the export of articles or things
or computer software for a period of ten consecutive assessment
years commencing from the assessment year relevant ... profits derived from the export of articles or things or
computer software shall be computed. Sub section (4) provides as
follows :
"For the purposes
program.
4 Erred in holding that the AdWords program is complex computer software,
the right to use has been granted to the Appellant without appreciating ... program
without parting with the copyright, thus granting licence to use the software
without appreciating the fact that the Appellant is only involved in marketing
COMPETITION COMMISSION OF INDIA
Case No. 52 of 2013
In Re:
Financial Software and Systems Private Limited Informant
And
M/s ACI Worldwide Solutions Private ... Panda, Advocate
Ms. Ela Bali, Advocate
Final Order
1. M/s Financial Software and Systems Private Limited (hereinafter, the
'Informant
have
to confine itself to the question as to whether the concerned software would
come within the purview of "goods". In the Constitution ... held that a sale of
a computer system, comprising both hardware and
software, was a sale of "goods" within the
meaning both
India and which is engaged in the- (i) Business of- (A) Software; (B) Information technology; (C) Production of basic drugs in the pharmaceutical sector
resident in India including provision of download of data or software in India, if the aggregate of payments arising from such transaction or transactions during
SAMSUNG ELECTRONICS LTD,
INDIA SOFTWARE OPERATIONS "
LEVEL em 1{'.ND_7TH, _ '
P1?I£*STTGE»»N:ERIDLAN ... IVLV. SeShaChB121_, AdIf.}__ ' . 1
And :
M/ S. RAFFLES SOFTWARE 2;' I O'
7?" FLOOR, No.12}, I
DICKENSON ROAD, '
BANGALORE
