paid by the concerned persons resident in India to non-
resident, foreign software suppliers, amounted to royalty and as this
was so, the same constituted ... four categories:
i) The first category deals with cases in which computer software is
purchased directly by an end-user, resident in India, from
Mobilox Innovations Private Ltd vs Kirusa Software Private Ltd on 21 September, 2017
Equivalent citations: AIR 2017 SUPREME COURT ... APPEAL NO. 9405 OF 2017
Mobilox Innovations Private Limited … Appellant
Versus
Kirusa Software Private Limited … Respondent
JUDGMENT
R.F. Nariman, J.
1. The present appeal
engaged in the
business of development and export of computer softwares and
rendering technical services.
(b) The Respondent has shown gross income from business ... 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
have
to confine itself to the question as to whether the concerned software would
come within the purview of "goods". In the Constitution ... held that a sale of
a computer system, comprising both hardware and
software, was a sale of "goods" within the
meaning both
allowed holding that no central excise duty
is payable on a software loaded in a hardware, i.e., computer.
FACTS:
The Respondent is a company ... WIPRO, the Respondent, on orders received
from the customers load operational softwares. While calculating the amount
of central excise payable thereupon, it would deduct
Commr.Of Income Tax-V,New Delhi vs M/S Oracle Software India Ltd on 13 January, 2010
Author: S.H. Kapadia
Bench: Surinder Singh ... Income Tax-V, New Delhi ... Appellant(s)
versus
M/s. Oracle Software India Ltd. ... Respondent(s)
with
C.A.No.238/2010
University of Toronto, Canada,
3
released a report detailing the software capabilities of a “spyware
suite” called Pegasus that was being produced by an Israeli ... without requiring any action on the part of
the target of the software. Once the software infiltrates an
individual’s device, it allegedly
Software Solutions Ltd vs La Medical Devices Ltd. & Ors on 9 July, 2008
Author: C.K. Thakker
Bench: D.K. Jain , C.K. Thakker ... ARISING OUT OF
SPECIAL LEAVE PETITION (CIVIL) NO. 21123/2007
FCS SOFTWARE SOLUTIONS LTD. ... APPELLANT
VERSUS
LA MEDICAL DEVICES LTD. & ORS. ...RESPONDENTS
have
to confine itself to the question as to whether the concerned software would
come within the purview of "goods". In the Constitution ... held that a sale of
a computer system, comprising both hardware and
software, was a sale of "goods" within the
meaning both
these matters the Andhra Pradesh High Court concluded
that software is of two categories - (i) software which is
specialised and exclusively custom-made to cater ... needs of individual clients, and (ii) software which is
standardised and marketed for the use of certain classes of
clients, like the Oracle, Lotus, Master
