respect of the
assessees' income derived from export of computer software was
permissible."
2. The facts pertaining to the cases ... engaged in 100% export of
artware handicrafts, home furnishing and software exports. The
assessee had three divisions respectively, in connection with the said
three activities
India to
provide various support services in the area of export computer software, IT-
enabled services including data processing, customization of data, back
office operations ... globe. The
Assessee is duly registered as a unit exporting computer software under the
Software Technology Parks (STP) scheme of the Ministry of
Communication
Maersk Global Services Centre (India) P. Ltd. (133 ITD
543)(Mum.); Symantec Software Solutions (P) Ltd. v. Assistant CIT [2012]
25 Taxmann ... Maersk Global Services Centre (India) P. Ltd. (133
ITD 543)(Mum. ); Symantec Software Solutions (P) Ltd. v. Assistant CIT
[2012] 25 Taxmann
Commissioner Of Income Tax Delhi-18 vs M/S. N.S. Software (Firm) on 18 April, 2018
Equivalent citations: AIRONLINE 2018 DEL 48, AIRONLINE ... Zoheb Hossain, Sr. Standing Counsel, for
Revenue.
versus
M/S. N.S. SOFTWARE (FIRM) ..... Respondent
Through : Sh. Sudesh Garg, Advocate.
CORAM
such
outcome; the result is of no universal application; unlike software, it does
not facilitate production of goods or services ... follows:
"From the details of Oracle Applications, we find that the
software on the Master Media is application software. It is not
an operating
tune of ` 39,32,654.
She claimed to be a software exporter to Netherlands. The importer was one
Mr. Rolli Janssen B.V. The claim ... neither "manufacture" nor did it amount to creation of
software, he supported the orders of the AO and CIT(A). He urged that
only activity which
qualified for the benefit was "computer software development" and that the
assessee's activity i.e. programme management services ... open a unit and was granted permission to do
so in a Software Technology Park on 27.4.2004 in Chennai; such being the case,
the Assessing
proceedings?
(ii) Whether the Tribunal fell into error in holding that the software
expenses to the extent of `2,69,35,669/- incurred ... incurred a sum
of `2,69,35,669/- towards software expenses. The assessee claimed the installation
expenses as a deduction, debiting it to the profit
Commissioner Of Income Tax (Ltu) vs M/S Espn Software India Ltd. on 7 November, 2017
Author: S. Ravindra Bhat
Bench: S. Ravindra Bhat , Sanjeev ... 2017
COMMISSIONER OF INCOME TAX (LTU) ..... Appellant
versus
M/S ESPN SOFTWARE INDIA LTD. ..... Respondent
+ ITA 890/2017 & CM No.37958/2017
COMMISSIONER
India have to be computed separately in respect of hardware and software
components of the telecom equipment and the mobile handsets.
5. The assessee ... contended before the AO that the software
embedded in the telecom equipment or provided to the customers separately,
or software supplied to the various customers
