Commissioner Of Income Tax - Iii vs M/S. Mphasis Software And Service India ... on 29 February, 2016
Bench: Anil R. Dave , Adarsh Kumar Goel
ITEM ... INCOME TAX - III & ANR. Petitioner(s)
VERSUS
M/S. MPHASIS SOFTWARE & SERVICE INDIA PVT.LTD.,
BANGALORE Respondent(s)
(With appln
Infochip Bangalore
Ltd., the Tribunal noted that the company was engaged in
software development and IT enabled services. The assessee
was involved only in software ... grievance of the assessee was that this company was engaged
in software development as well as IT enabled services. Since
the assessee was engaged only
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
Symantec Software Solutions Pvt Ltd & ... vs Ms. R. Modi & Ors on 17 October, 2016
Author: Rajiv Sahai Endlaw
Bench: Rajiv Sahai Endlaw ... Date of decision: 17th October, 2016.
+ CS(OS) No.1842/2008
SYMANTEC SOFTWARE SOLUTIONS PVT.
LTD. & ORS ..... Plaintiffs
Through: Mr. Pravin Anand, Ms. Krutika
applicants no.1 and 2 are partner of M/s i-Valuebridge Software & Solutions LLP (a limited liability partnership firm) duly registered under ... Signer Corner, Balewadiphata, Baner Road, Pune and is engaged in business of software development and manufacture; that between son of complainant, opposite party
Subway Systems India Private Limited ... vs State Of Maharashtra And 3 Ors on 11 August
Systems
Ltd (VMCL for short).
In cases where the software is embedded in the equipment
itself, and not supplied separately, the value of such embedded ... software is included in determining the assessable value of the
equipment and it is only if the software is not embedded, and is
supplied separately
that the assessee company is dealing in
the business of development of software and packaged
software product which is divided into four groups, namely,
customerized ... software, packaged software product, agency
product and exports. The assessee company is carrying on its
activity in India as well as abroad which is detailed
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
