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
maintenance fees of the software and the same
falls within the meaning "fees for technical services" under the
Act but not under ... copy of the copyrighted
article i.e "Blaze advisor" software, the copyright of which had remained with
Length
Price of the assessee with regard to software development services (international
transaction ) of the assessee. The inter connected issue to be decided in this ... length price by the AO, TPO and DRP for the software design
& development services
That on the facts and circumstances of the case
also making available its technology in the form of
sophisticated equipments and software etc. The learned
CIT(A) has held that : "in order ... involved and to whom the appellant is committed to
providing the requisite software and equipment". The
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Sanjeev Gupta Vs. Addl
collectively known as Shell Overseas entities for acquiring
access/user rights of software.
3. Based on the facts and circumstances of the case, the learned ... concluding that the consideration paid for the use of
copyrighted software is in the nature of "royalty", both under
which is undisputedly an
AE of the assessee company. The AE purchased software on license from Microsoft U.S.A.
for use of its group ... entities. The expenditure incurred by the AE towards the purchase of
this software is claimed to have been apportioned by it between all the group
parent company ANZ Banking Group Ltd. Australia towards
purchase of software.
Sl.No. Date of remittance Amount (in AUD) Àmount ... that remittance was in the
nature of reimbursement of cost for providing software license. The
parent company viz., M/s.ANZ Banking group, Melbourne
that same
pertains to Capital Work In Progress (CWIP)
c. Capitalization of Software expenses - Rs.65,70,768/-
2.1 With respect to Ground ... disallowance.
2.3 Ground no. 4 is on the issue of capitalization of
software expenses to the extent of Rs. 65,70,768/-. The assessing
officer
follows.
The assessee is a company engaged in the business of rendering software
development services. The assessee is a 100% EOU set up under ... Software Technology Parks of India (STPI) scheme of the Govt. of India.
The assessee is a captive software development service provider
receivables are a result of the main
international transaction of sale of software/services and hence are closely linked
to the main international transaction ... assessee is engaged in the business of development of network security software
product by the name of Cyberoam. During the relevant previous year, the assessee
