Assistant Commissioner Of ... vs M/S. Msc Software Corporation Of India ... on 24 October, 2018
आयकर अपीऱीय अधिकरण पण
ु े न्यायपीठ ... Income Tax,
Circle-14, Pune .... अऩीऱाथी/Appellant
Vs.
M/s. MSC Software Corporation of India Pvt. Ltd.,
6th Floor, Amar Apex,
Near Baner Telephone Exchange
assessee. He
submitted that during the course of its business, HCCA developed software for
rendering such payroll services and the software development expenses
constitutes approximately ... form of patents which are obviously used in the rendering of software
development services. Apart from that fact, this company is engaged
erred in law in ignoring the fact that supply of
hardware and software by Network Appliances BV, Netherland ("NABV")
was made pursuant ... outright sale and no right on such hardware and
software was retained by NABV.
(C) The Ld. CIT(A) has erred
length price for its international transactions
pertaining to provision of software development services to the AE
Ground No.2 - Use of single year data
Erred ... Appellant in respect of international transaction pertaining to
provision of software development services
Ground No.6 - Determining inappropriate companies as comparables to the
Appellant
Erred
Dcit 10(2)(2), Mumbai vs Microworld Software Services P.Ltd, ... on 3 January, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "B"
BENCH ... 2015,
(निर्धारणवर्ा / Assessment Year: 2009-10)
DCIT - 10(2)(2) Microworld Software
R. No. 216-A, Aayakar Services Pvt. Ltd.
Bhavan, M. K. Road, बिधम
received by the assessee
from various entities on account of sale of software is not royalty within the
meaning of Article 13 of the India ... also
whether the amount received for use of software would be royalty in terms
thereof.
4. the appellant craves to add, amend, modify or alter
Caliber Point Business Solution (excluded by the
TPO);
vi) C G-VAK Software & Export Ltd. (excluded by the
TPO);
vii) Microgenitics Systems Ltd. (excluded ... associates enterprises. It has 100% export-oriented unit
under the Software Technology Park Scheme. It had entered
into a 'master service agreement with
appeals for the year under consideration.Assessee-company is
engaged in telecom software development services for telecom equipment manufacturers,
carriers and service providers.It filed ... insurance attributable to the delivery of the
articles or things or computer software outside India, or expenses if any incurred in foreign
exchange, in providing
Software Development And Knowledge ... vs Ito, New Delhi on 20 March, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH ... 2015
(ASSESSMENT YEAR : 2010-11)
M/s. H & S Software Development vs. DCIT, Ward 11 (1),
and Knowledge Management Centre New Delhi
Acit - 8(2)(2), Mumbai vs Sonata Software Ltd., Mumbai on 21 March, 2018
आयकर अपीऱीय अधिकरण, मुंबई न्यायपीठ, जे, मुंबई ।
IN THE INCOME ... 2016
Assessment Year: 2011-12
ACIT, Circle-8(2)(2) Sonata Software Ltd.
Room no.348, 3rd Floor बनाम/ 208, T.V. Industrial
Aayakar Bhawan
