Section 9 in The Income Tax Act, 1961 [Entire Act]
equipment under any scheme approved under the Policy on Computer Software Export, Software Development and Training, 1986 of the Government of India.] [ Inserted
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1 - 10 of 13091 (3.78 seconds)Section 10B in The Income Tax Act, 1961 [Entire Act]
export" (w.e.f. 1.4.2001).] [of articles or things or computer software received in, or brought into, India by the assessee in convertible foreign exchange ... derived from on site development of computer software (including services for development of software) outside India shall be deemed to be the profits and gains
Section 10A in The Income Tax Act, 1961 [Entire Act]
referred to in this section; (vii) "software technology park" means any park set up in accordance with the Software Technology Park Scheme notified ... derived from on site development of computer software (including services for development of software) outside India shall be deemed to be the profits and gains
Section 10AA in The Income Tax Act, 1961 [Entire Act]
incurred in foreign exchange in rendering of services (including computer software) outside India; (ii) "export in relation to the Special Economic Zones" means taking goods ... derived from on site development of computer software (including services for development of software) outside India shall be deemed to be the profits and gains
Section 80HHE in The Income Tax Act, 1961 [Entire Act]
providing technical services outside India in connection with the development or production of computer software, there shall, in accordance with and subject to the provisions ... derived from on site development of computer software (including services for development of software) outside India shall be deemed to be the profits and gains
C.I.T., Central-Iii, N.Delhi vs Hcl Technologies Ltd. on 24 April, 2018
Assessing Officer, vide order dated 28.12.2006, held
that the software development charges, as claimed by the
Respondent, are nothing but in the nature of expenses ... engaged in the activity of trading of generic software and
providing customized software development services for
domestic as well as for foreign clients through
Saxo India Pvt. Ltd.,, Gurgaon vs Assessee on 5 February, 2016
Agreement means and includes services towards software
development, software support, software project management
services, development of new application, maintenance or upgrading
or rework ... assessee contended that this company was dealing in
software products along with software development services and its
revenue from licensing of software products was included
Ceb India Pvt. Ltd., Gurgaon vs Acit, Gurgaon on 17 March, 2017
apart
from the ITES enabled services, the company earned revenue from
software development and implementation and for which no
segment information is available ... Accentia' at an overall entity level which includes income from
software development (19.13%) which cannot be compared with
the assessee company.
iv. The learned
Dcit, Cir-2(2), Kolkata, Kolkata vs M/S Nomura Research Institute & ... on 26 October, 2018
Tech. (I) Pvt. Ltd.
(formerly Anshin Software Pvt. Ltd.
A.Yr.2011-12
the business of Software Development Services (IT) as well as providing Information ... case of I-Many
Software (P.) Ltd. (supra) comparability of this company with a software development
services company such as the Assessee was considered
Ptc Software (India) Pvt.Ltd, Pune vs Acit, Cir 4, Pune on 11 September, 2017
respect of
international transaction relating to software development services under
ITS segment.
2.2 Similarly, in respect of ITES segment the TPO accepted TNMM as
most ... Counsel further submitted that the assessee company is engaged in
software development and is not developing and selling software product.
Kals Information Systems