respondent public authority in the course of the conducting the
independent software audit of the EVMs and VVPAT units.
k) He further submitted that ... duties by the public authority while carrying out
third party audits of the software/firmware embedded in the EVMs and
VVPATs in compliance with
duties by the public authority while carrying out third party audits of the
software/firmware embedded in the EVMs and VVPATs in compliance with ... respondent public authority with
regard to third party audit of the software/firmware has already been
confirmed by ECIL- one of the manufacturers
from the customized Software Development Services,
4 (a) (1) Since no software product and that no "off the shelf"
software product was manufactured ... assessment year 2016-17, details or revenue generated from
Software services is mentioned in the Audited Profit & Loss A/c.
4 (a) (3)] That
comparable companies, (a) Inteq Software Private
Limited and (b) Infobeans Technologies Ltd.
24. As far as exclusion of Inteq Software Private Limited is concerned ... Boards
Report). The independent Audit report states that the Company is
a service company primarily rendering software services. As per
Revenue Recognition Policy (Note
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
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
from the Customized Software Development Services.
4 (a) (1)] Since no software product and that no "off the
shelf software product was manufactured ... software product was made
during the assessment year 2016-17, details of revenue
generated from Software services is mentioned in the Audited
Profit & Loss
Sports India Pvt. Ltd. (Formerly
Known as ESPN Software India Pvt. Ltd.) is subject to TP Audit. The TP issues that
arise in the international
2015
TPO is false and contrary to the facts emerging from the audited P&L
accounts, report u/s 92E (in Form 3CEB ... Form 3CEB) shows that the value of international transactions with AEs
for software development services as per books of accounts was
Rs.3701
exclusion of the
comparables directed by Ld.CIT(A) i.e. Exensys Software Solutions Ltd.;
Thirdware Solutions Ltd., Visualsoft Technologies (Seg.); Sankhya Infotech
Ltd. from ... Schedule 14 to the Audited financial statements, it
was stated that the company had purchased software licenses amounting
to Rs.2.11 crores. In annual
