petitioner
to the chartered accountant, he has given reply that the
audit conducted by him is in conformity of loan sanctioned.
The petitioner period ... account was operated
through Zenith Software. It was already downloaded and
given to Investigating Officer. The audit report, the
resolution of the bank, copy
engaged in the
trading of computer software and hardware. The
respondent is a channel partner for various software
companies such as Microsoft, McAfee etc. During ... audit, the
prescribed authority has noticed that no tax was paid
on the turnover relating to the renewal of software
licences. Accordingly, after issuance
Commissioner of Income Tax-7 & Anr.
vs.
M/s. Toshiba Software India Pvt. Ltd.,
10/14
or directions issued under sub-section ... Toshiba Software India Pvt. Ltd.,
11/14
(c) Where Revenue Audit objection in the
case has been accepted by the
Department, or
(d) Where
commission, service, train, consult in all types of systems
software, application software, software integration,
software products in any medium, in any area such as
Engineering ... India and abroad of computer
software/hardware consultancy; business application ad
system software development; all forms of hardware and
software designing and manufacturing, hardware assembly
Commercial Taxes (Appeals),
Mangaluru-575001.
2. The Deputy Commissioner of
Commercial Taxes,
(Audit)-4, DVO,
Mangaluru-575001. ...Respondents
(By Sri T. K. Vedamurthy, AGA)
These ... petitioner-
Company is engaged in providing software service business.
It is registered at the local VAT office. The audit of the
petitioner-Company was taken
CASE/RISC
workstations and consultancy services) including software
development, engineering and testing services etc. The
latest audited accounts of the applicant company
carry on the business of designs, developing
software programmes and programmedpfoducts and
4. The latest audited halanceiiisheet :.of,%tt1e. first transferor -~
company made
Virtual Dynamics Software Co. Pvt. ... vs Nil on 8 June, 2017
Author: Raghvendra S.Chauhan
Bench: Raghvendra S. Chauhan
IN THE HIGH COURT OF KARNATAKA ... bringing on
record the audit certificate issued by Beleyur &
Associates, Chartered Accountants, with regard to M/s.
Virtual Dynamics Software Company Private Limited
Virtual Dynamics Software Co Pvt ... vs Nil on 16 February, 2017
Author: Raghvendra S.Chauhan
Bench: Raghvendra S. Chauhan
1
IN THE HIGH COURT ... record the
audit certificate issued by V.S. Ranganatha & Co., Chartered
Accountants, with regard to M/s. Virtual Dynamics Software
provisions etc. It also
includes audits, financial
consulting services, filing of
returns etc. This is
essential to export software
services.
Manpower ITSS The appellant procures
