next issue for consideration relates to expenditure for purchase of software claimed as revenue expenditure. The Assessing Officer found that the assessee purchased software ... claim as revenue expenditure was made on the ground that the software does not last long. The contention of assessee was rejected by Assessing Officer
incorporated in the financial year 1993-94 to trade in computer hardware, software and software development. The company started its export activities in the financial ... relating to assessment year 1999-2000. The company is registered under Software Technology Park of India (STPI) w.e.f 25.3.2000. The custom formalities were
India Pvt. Ltd., Vs. The Asst. Commissioner of
1st Floor, "Elnet Software City", Income Tax,
TS-140, Rajiv Gandhi Salai, Circle ... natural justice.
Adjustment under section 92CA of the Act in respect of software development
services
2. The Honourable DRP and the Ld.AO/TPO have
Symantec Software And Services India ... vs Dcit, Corporate Circle 6(2),, Chennai on 5 October, 2018
आयकर अपील
य अ धकरण, 'डी' यायपीठ ... Chny/2018
नधा(रण वष( / Assessment Year : 2013-14
M/s Symantec Software and Services
India Pvt. Ltd., The Deputy Commissioner of
1/124, Shivaji
product idea obtained from affiliates. During the
year, it has undertaken software development services. The assessee
adopted TNMM as the most appropriate method to arrive ... ITAT
Bangalore in the case of Hewlett Pack and (India) Software Operation P. Ltd.,
[2016] 67 Taxmann.com 309 (Bangalore- Trib) in IT(TP) Appeal
Shipnet Software Solutions India Pvt. ... vs Dcit, Chennai on 28 April, 2017
आयकर अपील य अ धकरण, 'डी' यायपीठ, चे नई ... 2016
नधा*रण वष* /Assessment Year: 2012-13
M/s.Shipnet Software Solutions India Vs. The Dy. Commissioner of
Pvt. Ltd., No.2/4, Mount
Dcit, Pondicherry Circle, Puducherry vs Integra Software Services P.Ltd., ... on 11 October, 2019
आयकर अपील य अ धकरण, 'डी' यायपीठ, चे नई ... Assessment Year : 2011-12
The Deputy Commissioner of M/s Integra Software Services Pvt.
Income Tax, Pondicherry Circle, Ltd.,
Kannaiah Business Centre, v. 100 Feet
begun or begins to manufacture or produce
articles or things or computer software during the previous year relevant to
the assessment year commencing ... undertaking, which begins
to manufacture or produce articles or things or computer software during
the previous year relevant to any assessment year commencing
data was relating to the assessee transactions, maintained
in 'Tally' software. The data was compared with the assessee
regular books of accounts ... found that the following transactions
(found in the retrieved 'tally' software) were not reflected in the
regular books of accounts.
Asst. Year
ground raised in the appeal of the assessee relates to
disallowance of software support charges amount to ₹.31,59,064/-
reimbursed to Haworth Inc. made ... assessee has claimed expenses of ₹.31,59,064/- towards software support
services received from Haworth Inc., U.S.A. Before the Assessing Officer,
the assessee
