Section 10A , firstly he must export articles or
things or computer software. Secondly, the said
export may be done directly by him or
through other ... provides that an
EOU/EHTP/STP/BTP unit may export goods
manufactured/software developed by it through
other exporter or Status holder recognized under
this
assessee has submitted that while
selecting the comparable companies in the
software development services segment, TPO
applied employee cost filter, whereas in the ITES
segment ... comply with the filter of 25%
applied by the TPO in software development
Date of Judgment 01-08-2018, ITA No.470/2016
Commissioner Of Income Tax vs M/S Fcg Software Services (India) Pvt ... on 26 July, 2018
Bench: Vineet Kothari , S.Sujatha ... APPELLANTS
(BY SRI.ARAVIND K V. ADV.)
AND:
M/S FCG SOFTWARE SERVICES (INDIA) PVT. LTD.,
(NOW MERGED WITH COMPUTER SCIENCES
CORPORATION INDIA PRIVATE LIMITED
Hewlett-Packard [India] Global Soft Pvt. Ltd.,
3/17
correctly allowed the software development
expenses in foreign currency to exclude from the
computing export turnover ... Megasoft
Ltd., Avani Transmatic Ltd., Celestial Labs Ltd.,
Ishir Infotech Ltd., Lucid Software Ltd., Wipro
Ltd., E-Zest Solutions Ltd., Persistent Systems
Ltd., Quintegra Solutions
Commissioner Of Income Tax-5 vs M/S Novell Software ... on 16 August, 2018
Bench: Vineet Kothari , S.Sujatha
1/14
IN THE HIGH COURT ... BANGALORE. ... APPELLANTS
(BY SRI.SANMATHI E I, ADV.)
AND:
M/S.NOVELL SOFTWARE DEVELOPMENT (INDIA)
PVT. LTD., LAUREL BLOCK D
65/2, BAGMANE TECH PARK
deductions on
freight, telecommunication and insurance
attributable to the delivery of computer software
under Section 10A of the IT Act are allowed only
in Export ... ground
that it is functionally dissimilar as it is engaged in
both software service and products and no
segmental information was available. It was
further
Curam Software International Pvt ... vs Income Tax Officer on 2 July, 2018
Bench: Vineet Kothari , S.Sujatha
1/5
IN THE HIGH COURT OF KARNATAKA ... SUJATHA
I.T.A.No.775/2017
BETWEEN:
M/S Curam Software International Pvt. Ltd.
C/o of IBM India Pvt. Ltd.,
Subramanya Arcade, Bannerghatta
size of the turnover and profit
margins are not linked in the software industry
unlike intensive comparables?
3. Whether on the facts ... considered
the material on record. In the case of Triology E-
business Software India Pvt. Ltd. (supra), cited by
the assessee, the co-ordinate bench
case, the Tribunal is right in
law in excluding comparables namely Extensys
Software Solutions Ltd., Sankhya Infotech Ltd.,
Foursoft Ltd., Thirdware Solutions Ltd., Geometric
Software ... many companies which assessee is seeking
exclusion, Bodhtree Consulting Ltd, Geometric
Software Solutions Co. Ltd, Satyam Computer
Services Ltd, and Infosys Technlogies Ltd, were
Commissioner Of Income Tax-6, vs M/S Novell Software Development ... on 4 July, 2018
Bench: Vineet Kothari , S.Sujatha
1/8
IN THE HIGH ... BANGALORE. ...APPELLANTS
(BY SRI SANMATHI.E.I., ADV.)
AND :
M/s. NOVELL SOFTWARE
DEVELOPMENT [INDIA] PVT LTD.,
"LAUREL", BLOCK-D
BAGMANE TECH PARK
