home transmissions of television signals with its associated hardware
design and embedded software development. Mr. Baoni is the Promoter and
Director of Bisquare.
4. CNPL ... Digital STB based on Integra 1000 chip set from LSI Logic. The
software was developed on PSOS+. Bisquare agreed, subject to the terms and
conditions
Under a separate SPA the equity shares of M/s.SVIIT Software Pvt. Ltd.
(SVIIT Software) held by the two Petitioners and two others ... were
concerned, each of them held 2.5 lakhs equity share of SVIIT Software. They
were paid an advance of Rs.22.50 crores after pledging
states
that it supplies telecommunication equipment (hardware) along with
software from outside India to various telecom companies in India. The case
of ALF is that ... specific
to the issue of taxability of the software, the AO came to the conclusion that
the sale of software was in reality only
Assessee, it had made those payments for the purchase of
software and it was asserted that the Assessee is a Value Added Reseller ... software in question. The Revenue on the other hand contends
that the payments made by the Assessee were in the nature of royalty and,
therefore
granted approval for setting up a 100%
export oriented unit under Software Technology Park Scheme („STPS‟)
by a letter dated 5th July, 1995. This ... Delhi ('Unit I'). AIPL started commercial production under the
Software Technology Park of India („STPI‟) scheme from the financial
year
company incorporated under the laws of
Delaware in USA. The Assessee provides software solutions for network
publishing which includes web, print, video, wireless and broadband ... Adobe India. It is stated by the Assessee that Adobe India
provides software related Research and Development (R&D) services to
the Assessee
confirming the addition on account of the
claim of depreciation on software?"
Background facts
5. The facts in brief relevant ... Assessee had not
filed any document about the use of the software. The software was
supposed to have been purchased from M/s. Macro Infotech
Muralidhar, J.
1. Both these applications by Defendant No.2 UTV Software
Communications Limited („UTV Software‟) under Section 8 of the
Arbitration and Conciliation ... against M/s Four Frames Pictures ( Defendant
No.1) („Four Frames‟), UTV Software ( Defendant No.2), M/s Big Music
and Home Entertainment (Defendant
thereafter and is since
being used predominantly for the purposes of computer software
and programming / IT enabled services and other similar
activities. The appellant applied ... granted an industrial licence for the purposes of
computer and software programming, which is being renewed
from time to time. In 2003, the DDA floated
Maruti Udyog Ltd. vs Commissioner Of Income Tax, Delhi on 7 December, 2017
Author: S
