undertaking
from the export of articles or things or computer software for a period of 10
consecutive assessment years beginning with the year in which ... undertaking
begins to manufacture or produce such article or things or computer software
while computing the total income. The assessee had four 10A units
undertaking from the
export of articles or things or computer software for a
period of ten consecutive Assessment Years is to be
allowed from ... undertaking from the export of
articles or things or computer software for a period of ten
consecutive assessment years beginning with the
assessment year relevant
foreign currency expenses incurred onsite
for development of computer software be
considered as forming part of export
turnover and the said expenditure be not
reduced ... foreign currency expenses incurred onsite
for development of computer software be
not regarded as expenses incurred for
providing technical services outside India
after construction of
building, the new industrial undertaking got itself registered with
Software Technology Park of India in March, 2000 and also got itself
registered ... option available to the assessee as
held in the CIT v. Excel Software Ltd. 219 CTR 405 that it was
option for the assessee
captioned
assessment year, the assessee had set up a second Software Technology
Park ('STP') unit at Pune ('hereinafter referred to as Pune ... premises for Pune I on lease for its business from
Sofotel Software Services Pvt. Ltd.(Sofotel) in December, 1998. These
premises admeasuring
Axind Software Development Services ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES 'A' CHANDIGARH
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ... 2012
Assessment Year:2007-08
M/s Axind Software Development Vs. The CIT - II
Services Pvt. Ltd. Chandigarh,
Sector- 35 A
Chandigarh
PAN No.AAFCA
would not qualify
as profits derived from the export of computer software business of
the assessee, relying, inter alia, on the decisions in Cambay Electric ... cannot be said to be
connected with the export of computer software. As per the ratio of Sterling
Foods
Name of the unit Amount (Rs)
SDF VII 2,22,46,456
Software & conversion 7,00,25,479
Gandhinagar 2,36,94,310
Noida ... Name of the unit Amount (Rs)
SDF VII 2,22,46,456
Software & conversion 7,00,25,479
Gandhinagar 2,36,94,310
Noida
tune of Rs. 39,32,654/-. Assessee has claimed to be a software
exporter to Netherland to one Mr. Rolli Jansen ... assessee stated that the
assessee‟s business involved the export of software of ready to print books. The
term "software" means ready
section 10A , the assessee was
required to commence manufacturing or producing computer software on or after
1.4.1994. Being aggrieved, the assessee carried the matter ... paper book is the approval granted by Dy.
Director (Tech), Software Technology Park of India. It is also submitted that in
assessment year
