software
during the licence term (typically annual). The software in
consideration is a standard software and not a customized
software. It is upgraded ... make any modifications or enhancements
to the software, create any derivative works of software or merge
or separate any component. All rights with respect
said software. During the year under consideration, the
assessee had earned revenue from sale of software license in India including
certification and software by authentication ... software; reverse engineer, decompile, disassemble,
modify, translate, make any attempt to discover the source code of the software
and create derivative work of the licensed
software has been done at the customer's end except for
integrating the software with existing system. Every end user of assessee
software ... make any attempt to discover the source code of the software to create
derivative work of the licensed software except permitted by the applicable
laws
Honeywell Automation India Ltd ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
Pune Bench A
work done by the
assessee in the course of providing the Services. It states that all the related
information, including any derivative works, Improvements ... compare the nature of work carried out by R.S. Software Ltd.
with the contractual R&D of software activity carried
form of which knowledge-related and
e-learning solutions. information-related work is
carried out by the service
providers.
E-learning solutions services Unlike ... manufacturing or routine software
very complex in nature and thus services, this typically involves
do not require highly skilled high-value work carried
claim of deduction under Section 80-IA in respect of the profit derived from its activity of producing identity card has also been rejected ... assessee-company decided to have a separate, fulfledge division called software division. The work of this division was divided in six areas as under
benefit was derived by such
payment or that the payment made commensurated with the benefit that was
derived or expected to be derived, when ... extent it is shown that the benefit
actually derived from such payment. The TPO also noted that similar
adjustment of ₹ 14,88,134/- was made
Capgemini Technology Services India ... vs Deputy Commissioner Of Income-Tax, ... on 30 August, 2022
IN
software (including services for development of
software) outside India shall be deemed to be the profits and gains
derived from the export of computer software ... software and services for development of
software outside India shall be deemed to be the profits and gains
derived from the export of computer software
