respect of the
assessees' income derived from export of computer software was
permissible."
2. The facts pertaining to the cases ... engaged in 100% export of
artware handicrafts, home furnishing and software exports. The
assessee had three divisions respectively, in connection with the said
three activities
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
Whether the Tribunal erred in law in concluding that
the software expenses incurred by the assessee was revenue
in nature?
(C) Whether Tribunal failed ... appreciate that as regards
the software it was a case of a sale of copyrighted article and
hence the expenditure could not be treated
Director Of Income Tax (Exemption) vs National Association Of Software And ... on 10 May, 2012
Author: R.V. Easwar
Bench: Sanjiv Khanna , R.V. Easwar ... Standing Counsel with Ms.Anshul
Sharma, Adv.
Versus
NATIONAL ASSOCIATION OF SOFTWARE AND
SERVICES COMPANIES ....Respondents
Through: Mr. Ajay Vohra, Ms. Kavita
such
outcome; the result is of no universal application; unlike software, it does
not facilitate production of goods or services ... follows:
"From the details of Oracle Applications, we find that the
software on the Master Media is application software. It is not
an operating
only activity which
qualified for the benefit was "computer software development" and that the
assessee's activity i.e. programme management services ... open a unit and was granted permission to do
so in a Software Technology Park on 27.4.2004 in Chennai; such being the case,
the Assessing
company incorporated in USA and
engaged in the business of software development and also in rendering
marketing systems services to the parent company. The present ... filed
its return of income on 31.10.2002.
5. The respondent/assessee develops software but does so only upon
the instructions of its parent associated enterprise
proceedings?
(ii) Whether the Tribunal fell into error in holding that the software
expenses to the extent of `2,69,35,669/- incurred ... incurred a sum
of `2,69,35,669/- towards software expenses. The assessee claimed the installation
expenses as a deduction, debiting it to the profit
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
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
