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
allowed holding that no central excise duty
is payable on a software loaded in a hardware, i.e., computer.
FACTS:
The Respondent is a company ... WIPRO, the Respondent, on orders received
from the customers load operational softwares. While calculating the amount
of central excise payable thereupon, it would deduct
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
export or transfer by any means out of India of any film software, television software, music software, television news software, including telecast rights
"Section ... respect of profits and gams from export or transfer of film software, etc--(1) Where an assessee, being an Indian company, is engaged
assessee-company was engaged in the development and export of computer software. The AO noticed that upto the asst. yr. 1999-2000, the company ... recorded the reasons that the income of the assessee from computer software under Section 10A of the Act was allowed without examining the same
substantiate its claim of providing technical services for development of computer software."
14. So far as this grievance of the assessee is concerned ... technical services rendered outside India in connection with development of computer software. The assessee also submitted the details of fees earned in respect of providing
appellant has also undertaken import and supply of various items of software. These supplies were also made to the same telecom service providers. Therefore, show ... that the appellant was required to include the price of the imported software also in the value of the equipment supplied and pay duty
Software India Ltd. vs Commissioner Of Customs on 29 November, 2004
Equivalent citations: 2005(181)ELT250(TRI-BANG)
ORDER
T.K. Jayaraman, Member ... engaged in the development and export of software. The issue involved in these 04 (four) appeals is one and the same and hence they
Joint Commissioner Of Income Tax vs Citicrop Overseas Softwares Ltd. on 5 July, 2004
Equivalent citations: (2004)85TTJ(MUM)87
ORDER
R.P. Rajesh ... made by the AO holding that the software does not have any degree of endurability and permanence due to change of system and change
learned CIT (A) has erred in allowing the expenditure on computer software charges of Rs. 30,84,500 not appreciating the fact that these expenses ... ground No. 5 relates to the disallowance of expenditure on Computer Software charges of Rs. 30,84,500.
17. Having heard the rival submissions
