failed to make
available the amendment in the utility software until 21 st
August, 2014, thereby creating a 'Black out' of a period ... assessment year 2013-2014 onwards vide notification
dated 1st May, 2013 utility software for e-filing of the tax audit
report was introduced
Commissioner Of Income Tax vs Ace Software Exports ... on 20 January, 2014
Bench: Akil Kureshi , Sonia Gokani
O/TAXAP/688/2012 JUDGMENT
IN THE HIGH ... civil judge ?
================================================================
COMMISSIONER OF INCOME TAX....Appellant(s)
Versus
ACE SOFTWARE EXPORTS LTD....Opponent(s)
================================================================
Appearance:
Mr PRANAV G DESAI, ADVOCATE for the Appellant
Tribunal
erred in not considering the expenditure of software support and
maintenance charges as capital expenditure?
2. Issue
pertains to expenditure ... loss
account, amount of Rs.1.02 crores (rounded off) towards software
support and maintenance charges. Out of which, a sum of R. 97.75
lakhs
Infochip Bangalore
Ltd., the Tribunal noted that the company was engaged in
software development and IT enabled services. The assessee
was involved only in software ... grievance of the assessee was that this company was engaged
in software development as well as IT enabled services. Since
the assessee was engaged only
petitioner is a partnership firm and is engaged
in the business of software development. The petitioner had
filed returns of income tax for the Assessment ... Gandhinagar. An STPI is established to provide various
facilities to 100% computer software exporting units
situated in the STP centre as well as to standalone
file based on the
schema. The schema is needed by those, software companies and
organizations who wish to use this code to help create their ... software utility for filing up these forms. Due to frequent changes in
schema or utility, third party services providers will have to upgrade
their software
Sandesh Limited & vs Transmedia Software Limited Through ... on 7 October, 2015
Equivalent citations: AIR 2016 GUJARAT 20
Author: Akil Kureshi
Bench: Akil Kureshi , Mohinder ... order made thereunder ?
================================================================
THE SANDESH LIMITED & 1....Appellant(s)
Versus
TRANSMEDIA SOFTWARE LIMITED THROUGH JASMIN B
SHAH....Respondent(s)
================================================================
Appearance:
MR SN SOPARKAR, SENIOR
that the assessee company is dealing in
the business of development of software and packaged
software product which is divided into four groups, namely,
customerized ... software, packaged software product, agency
product and exports. The assessee company is carrying on its
activity in India as well as abroad which is detailed
Long Term Capital Gain from the
penny scrip namely M/s. Unisys Softwares and Holding Inds. Ltd. of
Rs.11,43,900/-. The scrutiny assessment ... 2019 JUDGMENT DATED: 05/04/2022
penny scrip namely M/s. Unisys Softwares of Rs.11,43,900/-. The writ
applicant had purchased the same
Commissioner Of Income Tax - Rajkot - I vs Ace Software Exports on 1 March, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
COMMISSIONER OF INCOME TAX - RAJKOT ... Appellant(s)V/SACE SOFTWARE EXPORTS LTD....Opponent(s)
O/TAXAP/831/2012
ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL
