same which includes
Rs.1,75,25,000 towards SAP Software License Fee and
Rs.3,35,000 towards SAP implementation charges. The Assessing
Officer ... Court,
was dealing with the case of an assessee which has installed
software which was an application of software i.e., Oracle
Purchase of equipment Not benchmarked 72,26,594
2. Purchase of software CUP 15,41,724
3. Payment for subscriptions CUP 52,718
The assessee ... Description Amount
1. Equipment imported Rs.46,06,181
2. Purchase of software 15,41,724
3. Subscription Rs.52,718
As a result, total
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
system, testing, interconnect
testing, pilot testing, operation and maintenance of
hardware/software, supervision/monitoring the functioning
of interconnect network, capacity augmentation and
reconfiguration and capacity ... involves different phases like planning,
selection of vendor, supply of hardware and software,
installation as per vendor guidelines, call
configuration/provisioning of system, exhaustive testing
Flextronics Software Systems Ltd., New ... vs Assessee on 7 January, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH 'I-1' : NEW DELHI ... 5550/Del./2011
(ASSESSMENT YEAR : 2007-08)
M/s. Flextronics Software Systems Ltd, vs. DCIT,
(Now Aricent Technologies (Holdings) Ltd, Circle- 11 (1),
5, Jain
Dispute Resolution Panel is
correct in applying the Onsite filter in Software
Development segment in the case of M/s R S
Software India ... 2015
Page 4 of 21
company is engaged in providing chip design, software
development and system design constituting research and
development activities and exporting
customized electronic data" as per the
definition of computer software defined in Explanation 2 to
section 10B of the Act. The above Third Member ... data, which was already available and has not created
altogether new software then too the appellant cannot be
deprived of the benefit of deduction
well as in facts in holding
that the fee for software maintenance of Rs. 52,92,089 / -
received by the Appellant during the year constitutes ... assessee's business
during the year was developing software and distributing the software
products in India and also provided after sales services. The assessee
