respect of the plaintiff No.1's software programs. Pursuant to the
audit, large volumes of unlicensed software usage by the defendants
came ... made efforts to close the unlicensed gap identified
during the software audit, therefore the plaintiffs were left with no
option, but to file the present
Principal Director Of Audit (Central) ... vs M/S. Golflinks Software Park Pvt. Ltd. ... on 31 August, 2015
Bench: Anil R. Dave , Adarsh Kumar Goel
ITEM ... 2015
PRINCIPAL DIRECTOR OF AUDIT (CENTRAL)
AND ORS. ETC. ETC. Petitioner(s)
VERSUS
M/S. GOLFLINKS SOFTWARE PARK PVT. LTD. ETC. ETC. Respondent(s)
(With
Accountant and specializes in the filed of
Data Analysis & Eauditing Software consultancy and having office at Delhi
audit report for the audit conducted in November 2014 and; (d)
The Respondent did not conduct audit of the licenses by using Standard
License Audit ... doubt about the audit methodology, audit findings
and the claims raised by the Respondent for the alleged over usage of
software and apparently indicates
Integra Software Services Pvt. Ltd vs Commissioner Of Central Excise, ... on 6 August, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL ... Those were:- Maintenance, Foreign outsourcing, Rent, Security, Telephone, Training charges, Audit Fees, Consultancy, Courier, Software and Internal outsourcing.
2. While the services above were specifically
registered dealer, had effected sale of software
(IT products). After the assessment was completed,
an audit visit was conducted by the Commercial Tax
Officer under ... service rendered by it after the sale of the
softwares in question. However, rejecting the said
contention, the Assessing Officer completed the
assessment. Though
ought to have excluded 3D PLM Software Solutions
Ltd. on account of substantial related party transactions and
thereby no qualifying the filter applied ... 2014
ITA No.1375/Mum/2014
1. Audited financial statement of 3D PLM Software Solutions Ltd. for the
financial year 2008-09- Refer page
time when he had unrestricted access.
(f) The Audit function of the Oracle software had been switched off which could only be done
petitioners that the tax audit returns can only be filed
electronically which requires an appropriate "utility/software"
to be made available ... only upto 60 tax audits under
section 44AB of the Act. This guideline ensures that the work of
conducting audit while filing the tax returns
Evening College, Technical Institution, Management Institutions, Audit Education, Research Centres, Commerce Education, Computer Education in Hardware and Software Industrial Training Centre."
However, the objects ... nursery school, Primary schools, High Schools, Degree Colleges, Technical Institutions, Management Institutions, Audit Education, Research Centres, Commerce Education, Computer Education, Industrial Training Centre, Job oriented
