India Pvt. Ltd. The plaintiff is a world famous for its business software such as Microsoft Windows, Microsoft Office etc. which are installed and used ... ergonomically designed 'Mouse' and Keyboard. It is stated that software developed and marketed by the plaintiff is "computer programme" within
Defendants Held, Plaintiff had satisfactorily proved that it had copyright in its software and hardware as well as trade mark rights in Microsoft Plaintiff also ... plaintiff is a world famous name for its business software such as Microsoft Windows, Microsoft Office etc. which are installed and used on millions
INCOME TAX ..... APPELLANT
Through: Mr. Sanjeev Sabharwal, Advocate
Versus
M/S METAPATH SOFTWARE
INTERNATIONAL LTD. . ..RESPONDENT
Through: Mr. R. Satish Kumar, Advocate
with Mr. Parivesh ... main
business of the assessee company is the supply of hardware and software
which is used in the business of rendering telecommunication services
developing, designing,
improving, producing, marketing, distributing, buying, selling
and importing of computer software. The assessee is entitled
to sub-licence the software developed by Oracle ... local clients. The assessee imports master copies of
the software from Oracle Corporation, USA. These are then
duplicated on blank discs, packed and sold
respect
of profits of 100% EOU setup under software
technology park scheme which was disallowed
by the Assessing Officer and confirmed by the
CIT(Appeals ... 29th November, 1994 was moved by the assessee to the Director,
STP (Software Technology Park), NOIDA for setting up EOU under
STP Scheme in NOIDA
Acusis Software India Private ... vs Income Tax Officer on 7 January, 2019
Bench: A.K. Sikri , S. Abdul Nazeer
ITEM NO.11 COURT ... passed by the High Court Of Karnataka At
Bengaluru)
M/S ACUSIS SOFTWARE INDIA PRIVATE LIMITED Petitioner(s)
VERSUS
INCOME TAX OFFICER Respondent
installation contracts.
(b) 70% of total equipment revenue (comprising of hardware and
software) was attributed to sale of hardware and 40% of the
same ... remaining 30% of
the equipment revenues were attributed towards supply of
software and the same was taxed as „royalty‟ (on a gross basis)
both
hereinafter referred to as
the "Pine Labs") is a software development company and also
provides related services of management of certain programmes ... terminals for retail establishment.
3. Since the Gemalto does not do any software development
business, it has engaged the Pine Labs from time to time
widening the scope of the contract to
offering the e-tendering solution/software of respondent no.4 to other
State Government Agencies/Public Sector Undertakings ... Mumbai. The Petitioner
claims to be in the business of providing application software solutions
and services, particularly electronic procurement software solution and
services
Commissioner Of Income Tax vs Interra Software India Pvt. Ltd. on 24 December, 2010
Author: A.K. Sikri
Bench: A.K. Sikri , Suresh Kait ... APPELLANT
Through : Mr. N.P. Sahni, Sr. Standing
Counsel.
VERSUS
INTERRA SOFTWARE INDIA PVT. LTD. . . .RESPONDENT
Through: Mr. Ajay Vohra, Advocate
with Ms. Kavita