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
approximately Rs.19 lakhs, at which stage it was discovered that the software supplied by the Plaintiff was defective. It is submitted that at this ... juncture the Plaintiff offered to supply another software programme but by that time the Defendant had already incurred damages stipulated in its contract with
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
incurred by the assessee
on account of software and professional expenses was a
revenue expenditure?
Assessment year 1997-98
Whether ITAT was correct ... incurred by the assessee
on account of software and professional expenses was a
revenue expenditure?
2. Given aforesaid circumstances, following facts are required
Commissioner Of Income Tax vs Espn Software India (P) Limited on 10 March, 2008
Author: V.B. Gupta
Bench: V.B. Gupta , Madan B. Lokur
Plaintiff claims to have created various kinds of software in which plaintiff claims a proprietory right. When the software is sold, purchaser has a license ... agreement setting out the terms of permissible user of the software which is contained in a flopy. CD/flopies are handed over. Term
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
with Article 12 of
Indo-US-DTAA?
2) Whether supply of software on license is
royalty/included services within the meaning
of Section ... received by the respondent Assessee on grant
of licences for use of software is not royalty
within the meaning of Article
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
engaged in the business of Development and Export of Computer Software and Human Resource Services. The undertaking of the assessed engaged in the business ... development and export of computer software is in a 'Software Technology Park' (STP) and is eligible for deduction under Section
