including code division
multiple access [CDMA] technology and manufactures
semiconductors and provides software for wireless
communications, especially in mobile devices. Petitioner
5
claims that ... have paid certain percentage of royalty
to Qualcomm and Beijing Xiaomi Mobile Software Co.,
Ltd., which is as follows:
Payment made to Beijing
Payment made
Vmware Software Inida Pvt Ltd vs Ashis Kumar Nath on 12 May, 2022
W.P.No.8149/2021
1
IN THE HIGH COURT OF KARNATAKA ... MUDAGAL
WRIT PETITION No.8149/2021 (L-RES)
BETWEEN:
VMWARE SOFTWARE INDIA PVT. LTD.,
HAVING ITS REGISTERED OFFICE AT
KALYANI VISTA
assessee writing off entire expense as
revenue when the expenditure towards software item
is capital in nature having enduring benefit eligible for
depreciation ... facts of this case. He submitted that the expenditure
towards software is a Capital expenditure and the
Tribunal has erred in treating the same
provisions of the Act and is engaged in the
trading of computer software and hardware. The
respondent is a channel partner for various software
companies ... periods in question, the respondent had effected
-3-
sales of software licences and had paid tax under the
provisions of the Act.
3. When
assessee writing off entire expense as revenue when
the expenditure towards software item is capital in nature
having enduring benefit eligible for depreciation ... assessee writing off entire expense as revenue when
the expenditure towards software item is capital in nature
having enduring benefit eligible for depreciation
public limited company in the business of development
and export of software for communication industry.
One of it's business units is registered ... Software
Technology Park. Assessee filed it's return of income
for A.Y2. 2006-07 declaring a total income
Razorpay Software Private Limited vs The State Of Karnataka And Anr on 22 September, 2022
Author: M.Nagaprasanna
Bench: M.Nagaprasanna ... NAGAPRASANNA
WRIT PETITION NO. 62 OF 2022 (GM-RES)
BETWEEN:
RAZORPAY SOFTWARE PRIVATE LIMITED
REGD. OFFICE AT: 1ST FLOOR, SJR CYBER,
22, LASKAR HOSUR ROAD
Bestpay Solutions Private Limited vs M/S Razorpay Software Private Limited on 6 July, 2022
Author: Suraj Govindaraj
Bench: Suraj Govindaraj ... EKTA PRADHAN., ADVOCATE AND
MS. MEHAK KATRA, ADVOCATE)
AND:
M/S RAZORPAY SOFTWARE PRIVATE LIMITED
REPRESENTED THROUGH ITS
Digitally signed by AUTORISED SIGNATORY
POORNIMA
SHIVANNA
claimed a sum of Rs.3,60,000/- in
respect of computer software and consequently
passing a perverse order under the facts and
circumstances ... assessment year 2012-2013.
The Assessing Officer (AO) has disallowed depreciation
on software and expenditure towards business
development. These two findings have been confirmed
Binary Semantics Limited vs M/S Sonata Software Limited on 19 September, 2022
R.P.No.219/2017
1
IN THE HIGH COURT OF KARNATAKA ... JAYARAM ...PETITIONERS
(BY SRI ASHOK.G.V., ADVOCATE)
AND:
M/S.SONATA SOFTWARE LIMITED
CORPORATE OFFICE
1ST FLOOR, APS TRUST BUILDING
BULL TEMPLE ROAD
