engaged in the business of design and development of
customized software applications. Apart from that, it also provided
technical support services during the relevant year ... India. The assessee reported four international
transactions including "Provision of Software Development" with
transacted value of Rs. 20,72,25,235/-, which
Services (TRS). MCS
division apart from management consultancy services caters to the software solutions of
various clients. FAS provides business advisory services on corporate finance ... Salt Lake City, Kolkata - 700091 for setting up of a computer
software (expansion) project. The Eligibility Certificate for Incentives under W.B.
Incentive Scheme
Sharp Software Development India ... vs Dcit, Bangalore on 9 December, 2016
IT(TP)A.1102/Bang/2011 Page - 1
IN THE INCOME TAX APPELLATE TRIBUNAL ... 1102/Bang/2011
(Assessment Year : 2007-08)
Sharp Software Development India P. Ltd,
Unit 5, Level 3, Innovator, International Tech Park,
Whitefield Road, Bengaluru
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
determining the arm's length price for software development
services segment [This refers to Ground No. 2.2,2.3 and 7 of the
original Form ... Celestial Labs Ltd. iv. E- Zest Solutions Ltd.
v. Flextronics Software Systems Ltd. vi. Ishir lnfotech Ltd.
vii. KALS Information Systems Ltd. viii. Lucid Software
export
oriented unit (EOU) for manufacture and export of computer software.
It is engaged in the provision of Software development services and IT
enabled services ... assessee reported two
international transactions, namely, Provision of software services and
Provision of IT enabled services. The AO made reference to the
Transfer Pricing Officer
Services Limited as comparable companies grounds that the
companies are engaged in software testing services, and undertake research
and development activities, disregarding the fact that ... software testing forms
a part of the overall software development life cycle and that no filter with
respect to research and development expenses was applied
Acusis Software India Private Limited , ... vs Ito, Bangalore on 4 November, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH, BANGALORE
`
BEFORE SHRI ... 2011
(Assessment year: 2004-05)
Assessee's Appeal
M/s. Acusis Software India Pvt. Ltd., Vs. The Income Tax Officer,
No. 17/2, Dollars
mentioned
services (the "Services"):
(a) Develop, maintain and service the software and
information/research related products and services; and
(b) Knowledge management systems ... undertaking from the export of articles or things or
computer software for a period of ten consecutive assessment years
beginning with the assessment year relevant
Value Momentum Software Services ... vs Dcit, Circle-3(3), Hyderabad, ... on 30 November, 2016
ITA Nos 320 and 321 of 2016 Value Momentum Software Services ... Value Momentum Vs Dy. Commissioner of Income
Software Services P Ltd Tax, Circle 3(3)
Hyderabad Hyderabad
PAN: AAACI 7400 H
For Assessee : Shri
