Appeal pricing issues and
purchase of library
books and purchase of
computer software
5 2006-07 SRTPL Appeal 3283/Ahd/2010 Transfer pricing issues ... Department 1040/Ahd/2012 books and purchase of
Appeal computer software
8 SRTPL Appeal 2801/Ahd/2012 Transfer pricing issues
9 459/Ahd/2015
Management tool and
a Requirement Package used as
Configuration Tool in Engineering,
Software development and
maintenance for the software that -
support all the products. Used ... their desktops and from
remote connections, all around
the world for all software related work
products (releases-working source
files).
QT - India
The Dcit, Circle-4,, Ahmedabad vs Gujarat Gas Trading Co. Ltd.,, ... on 21 September, 2017
learned Commissioner has erred in not allowing the deduction in
respect of software expenses of Rs. 18,24,172/- paid in respect of
purchase ... operating software allowable as revenue expenditure u/s 37
of the Act. It is submitted that it be so held now.
2.1. Learned Commissioner
Prakash Software Solution Pvt. ... vs The Income Tax Officer, Ward-4(1),, ... on 15 November, 2017
ITA No. 1390/Ahd/2014
M/s. Prakash Software ... 1390/Ahd/2014
Assessment year: 2010-11
Prakash Software Solution Pvt Ltd ....................Appellant
Induchacha House, Opp. Chhani Octroi Naka
Baroda - 390 002 [PAN : AACCP
Astral Pharmaceuticals Industries ,, ... vs The Dy.Cit, Circle-1(2),, Baroda on 21 September, 2017
Easy Transcription & Software Pvt. ... vs Cit, Ahmedabad-Ii, , Ahmedabad on 10 January, 2017
आयकर अपील
य अ धकरण, अहमदाबाद यायपीठ 'डी', अहमदाबाद ... वष / Assessment Years : 2008-09 & 2010-11 respectively)
Easy Transcription & Software बनाम/ The CIT/Pr.CIT
Pvt. Ltd. Vs. Ahmedabad
cost. The assessee in providing these services uses
CAD/CAM software and high qualified technical person.
7.5. The assessee applied TNMM method for determining ... Company Data Source Mark-up on Total
Cost
1. Ace Software Exports Ltd. P 10.91%
2. Geometric Software Solutions P 12.46%
Co.Ltd.
3. Onward
depreciation @60% instead of @25% allowed by
the AO on computer software licence, when licences are eligible for depreciation
@25% as per part ... further restricted the claim of depreciation @
60% on computer software license to 25%.
5. Assessee carried the matter before
Securities Ltd. 25,00,000/-
03.05.2007 Nexus Software Ltd. 30,00,000/-
05.05.2007 Nexus Software Ltd. 20,00,000/-
10.05.2007 Tribhuvan Housing ... Share Capital Contribution
1. Nexus Software Ltd,
2. Genus Comm. Trade Ltd.
3. Ken Securities Ltd.
(i) We have analyzed and commented on the
statement