Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
Equivalent
dispute qua factual position narrated hereinabove. The
assessee derives income from application and maintenance of
software by deputing its staff for on-site ... distinguishable to the computer
software development as specified in the Income Tax Act, 1961
Further, the said software maintenance services work earned
Achla Sabharwal
IAL-4402-21-IN-COMIPSL-4398-21-J.docx
software. Paragraphs 35 to 38 contain a summation of the essentials
of copyright under ... caselaw, the Supreme Court concluded:
"119. The conclusions that can be derived on a reading of
the aforesaid judgments are as follows:
i) Copyright
stated about non user of
the software for commercial purpose.
24. Though respondent has contended that the software
was not put into use for commercial ... software into commercial use and is not getting any
income. What is the amount derived by use of the software
is known to the respondent
been carrying on the said
business and accused is a software Engineer
working in Software Company in Bengaluru, It is
further contended, that the accused ... been
carrying on the said business and accused is a
software Engineer working in Software Company in
Bengaluru. The complainant / PW1 further testified
that
been carrying on the said
business and accused is a software Engineer
working in Software Company in Bengaluru, It is
further contended, that the accused ... been
carrying on the said business and accused is a
software Engineer working in Software Company in
Bengaluru. The complainant / PW1 further testified
that
revenue clearly appears
very reasonable. The income derived by the company is the
total income derived, out of which, expenditure, reserves etc
may have ... subsidiary of the respondent which
is working in North America, wherein the license to use the
software was given by the claimant to the respondent
Asset Reconstruction Company (India) ... vs Bishal Jaiswal on 15 April, 2021
Equivalent citations: AIRONLINE 2021
Union Of India vs Vkc Footsteps India Pvt. Ltd. on 13 September, 2021
Equivalent citations
Ebix Singapore Pte Ltd. vs Committee Of Creditors Of Educomp ... on 13 September, 2021
Equivalent