associated enterprises also.
Adjustment relating to international transactions
pertaining to provision of software support services -- INR
68,493,639
3. The Ld. AO (along with ... determining the arm's length price for provision of
software support services and thereby making an
adjustment
Svam Software Ltd & Ors. vs Sebi on 13 October, 2022
Author: Tarun Agarwala
Bench: Tarun Agarwala
BEFORE THE SECURITIES APPELLATE TRIBUNAL
MUMBAI
Date ... Date of Decision:13.10.2022
Appeal No.801 of 2021
1. Svam Software Ltd.
S-524, Vikas Marg,
Shakarpur, Delhi-110092.
2. Mr. Virendra Gupta
House
Software Solutions India Private ... vs Deputy Commissioner Of Income Tax, ... on 11 March, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH : BANGALORE ... Bang/2021
Assessment Year : 2009-10
M/s. IDS Software Solutions Pvt. Ltd., Vs. DCIT,
Shabari Complex, Ground Floor, FO Cabin, No.8, Circle
providing taxable services, inter alia,
under the category of “Information Technology Software
2
Service”. The assessee is engaged in the development of Quick
Heal brand ... Antivirus Software which is supplied along with the
license code/product code either online or on the replicated
CDs/DVDs to the endcustomers
Signed By:MANJEET KAUR
Signing Date:31.01.2022
18:12:26
(Word) application software, Computer
30.08.2017 software development tools;
Computer software for use as
an application ... programming
interface (API); Downloadable
e-commerce computer software
to allow users to perform
electronic business
transactions; Software for
sending electronic message
alerts and reminders
Micro Focus Software Solutions India ... vs Union Of India & Anr. on 26 April, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
NEUTRAL CITATION NO: 2022 ... 8451/2021, CM Nos.26176/2021 & 28634/2021
MICRO FOCUS SOFTWARE SOLUTIONS
INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr Harish Bindumadhavan and Mr
Ashwini Chandrasekharan
Limited Company and is engaged in the
business of export of computer software providing e-solutions, BPO
activities and other management consultancy activities. During ... raised in assessee‟s appeal pertains
to expenditure incurred on import of software.
13. The brief facts of the case pertaining to this issue
assessee is in the business of design, manufacture and export of
computer software. The assessee while computing its business income,
claimed deduction ... under the head "Data
Automation Software Expenses" (EDA). The AO noticed that identical
claim was made by the assessee in the Assessment Year
Bang/2010
Page 2 of 56
Netherlands. The assessee company carried out software development
service and Information Technology enabled Services (ITeS) to its Associate
Enterprise ... Length Price (ALP) of the international transaction
of rendering software development services and ITeS by the assessee to its
Associated Enterprises (AE). There are certain
business
Unit Line of Work
Bangalore Unit 3 Business of Healthcare - Medical Software
Bangalore Unit 4 R & D Centre - Engaged in software requirements ... units are mainly
concentrated on Product Life Cycle Management
Chennai Unit 1 Software Development -GraphicalProduct
Chennai Unit 2 GPD Utilities Segment (Global Product Development
Utilities
