Corpn. (P.) Ltd. (Supra); Maersk Global Services Centre (India) (P.) Ltd.
(Supra); Symantec Software Solutions (P.) Ltd. (Supra) and a Division Bench ruling of this
Pune Bench of the
Tribunal in the case of ACIT v. Symantec Software India P. Ltd.:
ITA No. 787/PN/09. In that case
Nomura Research Institute Financial ... vs Dcit, Cir-2(1), Kolkata, Kolkata on 4 October, 2017
India Ltd. vs. ACIT , 112 taxamann.com 120 (Pune-Trib. ); and
4. Symantec Software India P. Ltd. vs. DCIT,114 taxmann.com 455 (Pune-Trib
Corpn. (P.)
Ltd. (Supra); Maersk Global Services Centre (India) (P.) Ltd.
(Supra); Symantec Software Solutions (P.) Ltd. (Supra) and a Division
Bench ruling of this
maintains inventory. For these reasons as has been held in M/s Symantec
software and services India private limited case (supra), we find that while
relied on the decision of
the Mumbai Tribunal in the case of Symantec Software Solutions
rendered in ITA No.7894/Mum and submitted that
finished product, rather updates are given by the original manufacturer (Microsoft or Symantec) to the end user for an agreed period. Updates are supplied ... licensing agreement between the original manufacturer of Standardised Software, namely, Microsoft and Symantec, and the end user, it would be clear that the software
financial gain is accrued to other service provider specially firm named Symantec Infoways, New Delhi in a direct or indirect manner to Shri Parminder Singh ... providers beyond the memorandum of understanding between the University and M/s. Symantec Infoways, New Delhi in an unapproved and illegal manner. In this manner
relied on the order of the ITAT, Chennai in the case of
Symantec Software & Services India (P) Ltd. vs. DCIT 79 taxmann.com (Chennai
