31st July
2009.
During the course of VAT audit, it was pointed out by the
audit that VAT has been omitted to be paid ... been taken on all
purchase invoices in connection with software licenses. As
per audit, the total VAT payable on license invoices works
Though it was disclosed as Software
Licence, in the Annual Accounts of the Company, it
was termed as "Software" eligible for depreciation ... licence to use "Software" and not "Software" as
such, as evident from its printed annual accounts
audited and approved
M/S. Naramada Infrastructure ... vs The Assistant Commissioner Of Income ... on 29 December, 2022
Bench
registered person to inspect books of account, documents, computers, computer
programs, computer software whether installed in a computer or otherwise and
such other things ... purposes of carrying out any audit, scrutiny, verification and checks as
may be necessary to safeguard the interest of revenue.
13. It is submitted that
registered person to inspect books of account, documents, computers, computer
programs, computer software whether installed in a computer or otherwise ... available at such place,
for the purposes of carrying out any audit, scrutiny, verification and checks as
may be necessary to safeguard the interest
under Section 10(A) of the Income Tax Act, 1961 for the
software company have been denied to the petitioner. It is also submitted that ... learned Senior Standing Counsel for the respondent
would submit that the audit report was prepared very much earlier before the
due date of filing
software details, was taken by the Income Tax Department.
3.The learned counsel for the petitioner submits that the accounts in the
Tally software ... which had to be further
refined and audited. It is submitted that after the audit was completed, the
petitioner filed a regular income tax return
Peri Software Solutions Private ... vs The Commissioner on 25 August, 2023
Author: C.Saravanan
Bench: C.Saravanan ... Peri Software Solutions Private Limited,
Represented by its Director and Authorized Signatory,
Mr.V.Sasikumar,
Peri Knowledge Park,
Mannivakkam, Chennai – 600 048. ... Petitioner
M/S.N.C.Alexender vs The Commissioner Of Customs on 9 June, 2022
Author
The Commissioner Of Income Tax vs Income Tax Settlement Commission on 11 June, 2021
Author
