Rohan Software Pvt. Ltd. vs Income Tax Officer on 30 August, 2007
Equivalent citations: [2008]304ITR314(MUM), (2008)117TTJ(MUM)490
ORDER ... open distributed systems, device drivers for Win95, Win-NT, Y2K projects, auditing software and real time software. In fact, counsel submitted, technical knowledge and know
special audit report dated 23.09.2014. The reference in
the special audit report is tabulated hereunder:
Expense Head Pg. No of Special
Audit Report
Software support ... with at
following pages of the special audit report:
Expense Head Pg. No of Special
Audit Report
Software support charges Page 23
Shared service cost
that this comparable company is selling software
products license apart from software services and on perusal of the
audited financial statement containing the segmental data ... software development
segment.
10.7. Exclusion of E-Zest Ltd
This comparable company is engaged in development and sale of
software products. The audited financial statements
N.R. Agarwal Industries Ltd.,, Vapi vs Assessee on 21 June, 2013
IN THE INCOME
Additionally, the back up of entire account books in Tally software Audited
Accounts, Donation and Expenditure figures, Photographs were also submitted
Mcx Stock Exchange Ltd. & Ors vs National Stock Exchange Of India Ltd. & ... on
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
various non-eligible projects or expenses incurred at corporate level
viz., Audit fees, software payments etc.
• Legal & Professional Charges (Retainership) includes retainership charges paid
various non-eligible projects or expenses incurred at corporate level
viz., Audit fees, software payments etc.
• Legal & Professional Charges (Retainership) includes retainership charges paid
