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employer engaged in the business of manufacture or production of computer software, the value of fringe benefits for the purposes referred to in clauses

respect of profits and gains from export or transfer of film software, etc. [Inserted by Act 27 of 1999 , Section ... export or transfer by any means out of India, of any film software, television software, music software, television news software, including telecast rights (hereafter

right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred

respect of the assessees' income derived from export of computer software was permissible." 2. The facts pertaining to the cases ... engaged in 100% export of artware handicrafts, home furnishing and software exports. The assessee had three divisions respectively, in connection with the said three activities

derived from the business of export of articles or things or computer software and the same is eligible for exemption under section ... entire business of the assessee consists of development and export of software. The assessing authority did not agree with the said contention and therefore

incurred by the assessee on account of software and professional expenses was a revenue expenditure? Assessment year 1997-98 Whether ITAT was correct ... incurred by the assessee on account of software and professional expenses was a revenue expenditure? 2. Given aforesaid circumstances, following facts are required

Commissioner Of Income Tax vs M/S Qatalys Software Technologies Ltd on 29 July, 2008 Bench: K.Raviraja Pandian , P.P.S.Janarthana Raja ... Commissioner of Income Tax Chennai .. Appellant -vs- M/s Qatalys Software Technologies Ltd, 544, TTK Road, Chennai 18. .. Respondent TAX CASES filed under Section

Tribunal was justified in treating the expenditure in the acquisition of software of Rs. 1,38,360 as of revenue nature ?" 2. The assessee ... company had acquired computer software which had cost Rs. 1,38,360 which the assessee claimed as revenue expenditure. However, the Assessing Officer had taken

Commissioner Of Income Tax vs Espn Software India (P) Limited on 10 March, 2008 Author: V.B. Gupta Bench: V.B. Gupta , Madan B. Lokur

Upgrad Education Private Limited vs Intellipaat Software Solutions ... on 4 April, 2022 Author: Prathiba M. Singh Bench: Prathiba M. Singh Signature Not Verified Digitally Signed ... Karmanya Dev Sharma and Mr. P.D.V. Srikar, Advocates. versus INTELLIPAAT SOFTWARE SOLUTIONS PRIVATE LIMITED ..... Defendant Through: Mr. Nischal Anand and Ms. Tanvi Jain