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Deputy Commissioner Of Income-Tax,, vs Tibco Software India Pvt. Ltd.,, Pune on 31 January

software developer whereas Thirdware Solutions Ltd. is engaged in the business of sale-cum-licence of software which is available from the audited accounts ... Sale of Licence 22,237,588 3,916,427 Software Services 89,177,023 76,724,371 Export from SEZ unit

software developer whereas Thirdware Solutions Ltd. is engaged in the business of sale-cum-licence of software which is available from the audited accounts ... Sale of Licence 22,237,588 3,916,427 Software Services 89,177,023 76,724,371 Export from SEZ unit

engaged in development of own software- PAPA and has incurred expenses towards import of software service, evidencing outsourcing of software services unlike the Applicant company ... company observed as under: "The audited report of the company reveals that company is mainly engaged in software development. The majority of income

software developer whereas Thirdware Solutions Ltd. is engaged in the business of sale-cum-licence of software which is available from the audited accounts ... Sale of Licence 22,237,588 3,916,427 Software Services 89,177,023 76,724,371 Export from SEZ unit

software developer whereas Thirdware Solutions Ltd. is engaged in the business of sale-cum-licence of software which is available from the audited accounts ... Sale of Licence 22,237,588 3,916,427 Software Services 89,177,023 76,724,371 Export from SEZ unit

resources deployed on various projects executed for the AE under provision of software services segment called 30 ITA No.692/PUN/2022 M/s.Persistent ... expenses. G&A expenses are general in nature like Legal, Audit, HR, Corporate Planning, Finance, Communications cost, Cost of Laptop computers used, etc. Therefore

which cropped up lately after new audits by writing that: "We observe a worrying profusion of software development at Grupo Antolin plants worldwide. These

further states that "we are in process of clearing Formal Q- audit and securing VW polo business". This was responded by the assessee ... which cropped up lately after new audits by writing that: "We observe a worrying profusion of software development at Grupo Antolin plants worldwide. These

assessee is a wholly owned subsidiary of Approva, US. It provides Software Development Services and Quality Assurance (Testing) Services to its Associated Enterprises ... return was accompanied by the Audit Report in Form No.3CEB detailing its international transaction of providing software services. The assessee received revenue