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
Financial Services Ltd vs M/S Remo Software Pvt Ltd on 30 November, 2018
Equivalent citations: AIR 2019 KARNATAKA ... APPELLANT
(BY SRI. SURESH V, ADVOCATE)
AND
1. M/S. REMO SOFTWARE PVT. LTD
HAVING REGD. OFFICE AT SALEH CENTRE,
#301, 3RD AND 4TH FLOOR
Commissioner Of Income Tax ... vs M/S Ids Software Solutions India Pvt Ltd on 11 October, 2018
Bench: Chief Justice , S G Pandit ... APPELLANTS
(BY SRI. ARAVIND K.V., ADVOCATE )
AND:
M/S. IDS SOFTWARE SOLUTIONS INDIA PVT. LTD.,
6TH FLOOR, TOWER D
DIAMOND DISTRICT
AIRPORT ROAD
BENGALURU
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
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
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
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
Universal Test Solutions Llp vs S.L.K.Software Services Private ... on 6 April, 2018
Author: Vineet Kothari
Bench: Vineet Kothari ... HUDSON SAMUEL, ADV.)
AND:
S.L.K.SOFTWARE SERVICES PRIVATE LIMITED
A COMPANY REGISTERED UNDER THE
PROVISIONS OF THE COMPANIES ACT, 1956
AND HAVING
