Upgrad Education Private Limited vs Intellipaat Software Solutions ... on 4 April, 2022
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
Signature Not Verified
Digitally Signed ... Karmanya Dev Sharma
and Mr. P.D.V. Srikar, Advocates.
versus
INTELLIPAAT SOFTWARE SOLUTIONS PRIVATE
LIMITED ..... Defendant
Through: Mr. Nischal Anand and Ms. Tanvi
Jain
business and commercial need by
appellant company for implementation of SAP software and erred in
upholding the TPO's contention that the cost ... company documenting the benefits derived by it from the
implementation of SAP software.
6.3 That on facts and circumstances of the case
Applicant and Respondent No. l
entered into an SAP Software End User License Agreement and
SAP Enterprise Support Schedule under which the Applicant
was made ... licensee of certain ERP software developed and
owned by the Respondents. This is an overall licensing
agreement that all customers of the Respondents have
S N Enterprises vs Income Tax Officer & Ors. on 27 September, 2022
Author: Manmeet
Upgrad Education Private Limited vs Intellipaat Software Solutions ... on 28 February, 2022
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
Signature Not Verified
Digitally Signed ... Karmanya Dev Sharma
and Mr. P.D.V. Srikar, Advocates.
versus
INTELLIPAAT SOFTWARE SOLUTIONS
PRIVATE LIMITED ..... Defendant
Through: Mr. Nischal Anand and Ms. Tanvi
Jain
deleting the disallowance made on account
of expenditure on imported software u/s.40(a)(i) of the Act on account of
non-deduction ... that the assessee has claimed expenditure incurred in respect of
purchase of software called upon the assessee to furnish the necessary details.
On verifying
Forcepoint Software Consulting India ... vs Adit, Cpc, Bangalore on 27 April, 2022
ITA No.06/Mum/2022 A.Y. 2019-20 1
Forcepoint Software Consulting ... JUDICIAL MEMBER
ITA No.06/Mum/2022
(A.Y. 2019-20)
Forcepoint Software Vs. Assistant Director of
Consulting India Pvt. Income Tax, CPC
Ltd., Level
transfer pricing adjustment with respect to
international transaction of provision of software development services and
addition of Rs. 7,12,59,891/- with respect ... subsidiary of Global Logic Inc. and is
engaged in the provision of software development services to its customers
including Global Logic Group entities. Additionally
2021
ADP Pvt . Ltd ., Hyd .
A. Provisions of software development services
3. On the facts and in the circumstances of the case and
in contrary ... accepting the following
inappropriate companies as comparables:
• Rheal Software Private Limited
• RS Software (India) Limited
• Larsen & Toubro Infotech Limited (Segmental)
• Tata Elxsi Limited (Segmental
pricing study report for the financial
year (FY) 2009-10;
• CG VAK Software and Exports Limited
• R Systems Limited
b) Adopting additional companies which
