export-oriented undertaking from the
export of articles or things or computer software for a
period of ten consecutive assessment years beginning with
the assessment ... undertaking begins to manufacture or produce articles
or things or computer software, as the case may be, shall be
allowed from the total income
Commissioner Of Income Tax Ii vs Software Consultants on 17 January, 2012
Author: Sanjiv Khanna
Bench: Sanjiv Khanna , R.V.Easwar
$~26.
*IN THE HIGH ... INCOME TAX II..... Appellant
Through Mr. Kiran Babu, Sr. Standing
Counsel.
versus
SOFTWARE CONSULTANTS ..... Respondent
Through Mr. Salil Aggarwal, Advocate.
CORAM
deduction under Section 10B was setup by HICS after approval of
Software Technology Park India (STPI) dated 8th July, 1999.
Subsequently, this undertaking owned ... export-oriented undertaking
from the export of articles or things or computer
software for a period of ten consecutive assessment
years beginning with the assessment
respondent-assessee was, therefore, not involved in the
development of computer software or information technology enabled
services as the use of technology was not quintessential ... were raised on 31st March, 2007 after obtaining Software
Technology Parks of India (STPI) approval for the said unit at Bangalore.
5. Commissioner of Income
APPEAL NOS. 797/2006, 951/2006,
961/2006, 390/2007
ORACLE SOFTWARE INDIA LIMITED
..... Appellant
Through Mr. M.S. Syali, Sr. Advocate with
Ms. Husnal ... These 10 appeals by the assessees-Oracle India Private Limited
and Oracle Software India Limited relating to Assessment Years 1994-
95 to 2004-2005 raise
holding that income earned by the
appellant from development of software
upgrades for Network Management Systems
for smooth and trouble free working of VSAT
service ... confusion as the
Assessing Officer has made several additions including addition
for software sales, domestic satellite services etc. There is no
clear and direct finding
business in the fields of electronics, electrical, technical, mechanical developing, marketing software system, solutions, designing etc.
7. By an agreement dated 15.7.2000, the appellant sold ... expenditure. It was further stated that the appellant company was dealing with software technology and developing software and, therefore, consultancy fee was required
Commissioner Of Income Tax-4 vs M/S H & S Software Development And ... on 14 January, 2019
Author: Sanjiv Khanna
Bench: Sanjiv Khanna , Anup ... Appellant
Through: Mr. Ruchir Bhatia, SSC.
versus
M/S H & S SOFTWARE DEVELOPMENT AND KNOWLEDGE
MANAGEMENT CENTRE PVT. LTD. ..... Respondent
Through
dominantly used for the purpose of production of computer software, programming and for providing Information Technology enabled services and only part of the premises ... used for storage, ground floor was found to be used for software programming (computers installed) and the first and second floors were found
amount of Rs.2,12,31,472/- was shown payment
towards software consultation overseas (M/s
Artex Information System LLC) and was remitted
to foreign ... report (Sl. No.28a)
assessee had neither any sale of software
outside nor earn any income from outside India
and consumed all software in house
