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“computer software”

Chapter III - Incomes Not IncludedSection 10BSection 10B Explanation 2 / Section 80HHF951 judgments

The decision most relied on for computer software is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on computer software

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

III v. HCL Technologies Ltd.
93 Taxmann.com 33 · 2018 · Supreme Court
245
citing judgments

When computing the deduction available under Section 10A of the Income-tax Act, communication expenses must be excluded from the total turnover for the purpose of calculating the eligible relief.

CIT v. Synopsis International Old Ltd.
212 Taxmann 454 · 2013 · High Court
177
citing judgments

Payments for computer software are treated as royalty income under Section 9(1)(vi) of the Income-tax Act, particularly concerning the expanded definition provided by Explanation 2 and Explanation 4.

CIT v. Asahi India Safety Glass Ltd.
346 ITR 329 · 2012 · High Court
129
citing judgments

Expenses incurred for software license purchase, development of miscellaneous software, and maintenance of websites are considered revenue in nature. Such expenses are deductible in the year they are incurred.

Amway India Enterprises v. DCIT
111 ITD 112 · 2008 · ITAT
127
citing judgments

Depreciation is allowable on computer software, including software licenses, at the rate of 60%.

Kotak Mahindra Primus Ltd. v. DDIT
11 SOT 578 · 2007 · ITAT
99
citing judgments

Payments for data processing services using a mainframe computer and specialized software are not taxable as fees for the use of equipment if the Indian entity lacks independent rights or physical access to use the computer or software.

Judgments citing computer software

Google India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax (International Taxation), Circle - 1(1), Bangalore

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

ITA 949/BANG/2017[2014 - 15]Status: DisposedITAT Bangalore15 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Smt. Susan D. George, D.R

trademarks of Google for the purpose of marketing and distribution of AdWords program. 4 Erred in holding that the AdWords program is complex computer software. the right to use has been granted to the Appellant without appreciating the fact that AdWords program is a standard advertisement service through which ... tapes for radio or television broadcasting as royalty. The computerised advertising program i.e., "Google AdWords Program" is essentially a computer program i.e., a computer software. As per Explanation 3 to section 9(l)(vi), a computer software means any computer programme recorded on any disc, tape, perforated media or other

Deputy Director of Income Tax(International Taxation), Bangalore vs. M/S Google India P Ltd, Bangalore

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

ITA 1295/BANG/2014[2013-14]Status: DisposedITAT Bangalore15 Dec 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Smt. Susan D. George, D.R

trademarks of Google for the purpose of marketing and distribution of AdWords program. 4 Erred in holding that the AdWords program is complex computer software. the right to use has been granted to the Appellant without appreciating the fact that AdWords program is a standard advertisement service through which ... tapes for radio or television broadcasting as royalty. The computerised advertising program i.e., "Google AdWords Program" is essentially a computer program i.e., a computer software. As per Explanation 3 to section 9(l)(vi), a computer software means any computer programme recorded on any disc, tape, perforated media or other

Google India Pvt Ltd, Bangalore vs. Joint Director of Income Tax (International Taxation), Bangalore

In the result, the appeals of the assessee are allowed and the appeal filed by the revenue is dismissed

ITA 1190/BANG/2014[2013-14]Status: DisposedITAT Bangalore15 Dec 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.1190/Bang/2014 Assessment Year: 2013-14

For Appellant: Shri Percy Pardiwala, Senior CounselFor Respondent: Smt. Susan D. George, D.R

trademarks of Google for the purpose of marketing and distribution of AdWords program. 4 Erred in holding that the AdWords program is complex computer software. the right to use has been granted to the Appellant without appreciating the fact that AdWords program is a standard advertisement service through which ... tapes for radio or television broadcasting as royalty. The computerised advertising program i.e., "Google AdWords Program" is essentially a computer program i.e., a computer software. As per Explanation 3 to section 9(l)(vi), a computer software means any computer programme recorded on any disc, tape, perforated media or other

Unifrax India Ltd., Mumbai vs. The Jt. CIT., Range-8, Ahmedabad

ITA 504/AHD/2014[2009-10]Status: DisposedITAT Mumbai14 Dec 2022AY 2009-10

Bench: The

For Appellant: Shri Shashank MehtaFor Respondent: Shri Nishant Somaiya
Section 115Section 115JSection 143(3)Section 14ASection 32

Commissioner of Income Tax (Appeals) erred in confirming the action of the Assessing Officer in allowing depreciation under Section 32 of the Act on computer software at 25% as against the rate of 60% claimed by the Appellant, on the ground that the Appellant has shown computer software under ... books of account. Having regard to the facts and circumstances of the case, the Appellant submits that the disallowance on account of depreciation on computer software of Rs.17,764/- be deleted. 7) The learned Commissioner of Income Tax (Appeals) erred in confirming the action of the Assessing Officer in adding

Prime Focus Ltd, Mumbai vs. ACIT OSD-1 RG 7, Mumbai

In the result, the cross-appeals for the assessment year 2011–12 are dismissed

ITA 4952/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Samuel Pitta
Section 250Section 32

reproduced hereunder- “9. From the very nature of these assets, it is quite clear that they are either in nature of computer server or computer software or application system, and a person with basic knowledge of computes will understand that these assets are apparently in nature of computer hardware ... computer software The Chartered Engineer, Shri Kumar Subramaniam, has clearly certified that these assets as computers, vide his report dated 22.12.2014 Similarly, the inhouse expert, Shn Parminder Singh Chadda, has also certified that these assets to be computers it appears that the leamed AO never tried to look into

DCIT CC 4(4) Cen RG 4, Mumbai vs. Prime Focus Ltd, Mumbai

In the result, the cross-appeals for the assessment year 2011–12 are dismissed

ITA 4936/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Samuel Pitta
Section 250Section 32

reproduced hereunder- “9. From the very nature of these assets, it is quite clear that they are either in nature of computer server or computer software or application system, and a person with basic knowledge of computes will understand that these assets are apparently in nature of computer hardware ... computer software The Chartered Engineer, Shri Kumar Subramaniam, has clearly certified that these assets as computers, vide his report dated 22.12.2014 Similarly, the inhouse expert, Shn Parminder Singh Chadda, has also certified that these assets to be computers it appears that the leamed AO never tried to look into

Deputy Commissioner of Income Tax (OSD-I), Central Range-7, Mumbai vs. Prime Focus Ltd, Mumbai

In the result, the cross-appeals for the assessment year 2011–12 are dismissed

ITA 4926/MUM/2017[2010-11]Status: DisposedITAT Mumbai05 Dec 2022AY 2010-11

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Samuel Pitta
Section 250Section 32

reproduced hereunder- “9. From the very nature of these assets, it is quite clear that they are either in nature of computer server or computer software or application system, and a person with basic knowledge of computes will understand that these assets are apparently in nature of computer hardware ... computer software The Chartered Engineer, Shri Kumar Subramaniam, has clearly certified that these assets as computers, vide his report dated 22.12.2014 Similarly, the inhouse expert, Shn Parminder Singh Chadda, has also certified that these assets to be computers it appears that the leamed AO never tried to look into

DCIT, Ltu(Appeal)-1, Chennai vs. Turbo Energy Pvt. Ltd., Chennai

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 3044/CHNY/2019[2016-17]Status: DisposedITAT Chennai02 Dec 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

claimed 60% depreciation on UPS, on the ground that the UPS is a part of computer and :-12-: ITA. No:2901, 2902 ,3043 & 3044/Chny/2019 computer software and eligible for higher depreciation at 60%. The AO has disallowed excess depreciation on UPS over and above 15% as applicable to electric equipment ... ground that the UPS is not an integral part of computer and computer software. 14. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. We find that the Tribunal has considered an identical issue in assessee’s own case

DCIT, Ltu(Appeal)-1, Chennai vs. Turbo Energy Pvt. Ltd., Chennai

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 3043/CHNY/2019[2015-16]Status: DisposedITAT Chennai02 Dec 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

claimed 60% depreciation on UPS, on the ground that the UPS is a part of computer and :-12-: ITA. No:2901, 2902 ,3043 & 3044/Chny/2019 computer software and eligible for higher depreciation at 60%. The AO has disallowed excess depreciation on UPS over and above 15% as applicable to electric equipment ... ground that the UPS is not an integral part of computer and computer software. 14. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. We find that the Tribunal has considered an identical issue in assessee’s own case

Turbo Energy Pvt. Ltd., Chennai vs. DCIT, Ltu(Appeal)-1, Chennai

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 2902/CHNY/2019[2016-17]Status: DisposedITAT Chennai02 Dec 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

claimed 60% depreciation on UPS, on the ground that the UPS is a part of computer and :-12-: ITA. No:2901, 2902 ,3043 & 3044/Chny/2019 computer software and eligible for higher depreciation at 60%. The AO has disallowed excess depreciation on UPS over and above 15% as applicable to electric equipment ... ground that the UPS is not an integral part of computer and computer software. 14. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. We find that the Tribunal has considered an identical issue in assessee’s own case

Turbo Energy Pvt. Ltd., Chennai vs. DCIT, Ltu(Appeal)-1, Chennai

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 2901/CHNY/2019[2015-16]Status: DisposedITAT Chennai02 Dec 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

claimed 60% depreciation on UPS, on the ground that the UPS is a part of computer and :-12-: ITA. No:2901, 2902 ,3043 & 3044/Chny/2019 computer software and eligible for higher depreciation at 60%. The AO has disallowed excess depreciation on UPS over and above 15% as applicable to electric equipment ... ground that the UPS is not an integral part of computer and computer software. 14. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. We find that the Tribunal has considered an identical issue in assessee’s own case

M/S. Hindustan Lever Ltd vs. The Dy CIT 1(1)

ITA 1039/MUM/2005[1999-2000]Status: DisposedITAT Mumbai02 Dec 2022AY 1999-2000
For Appellant: Shri Nishant Thakkar &For Respondent: Shri Sandeep Raj
Section 143(3)Section 80Section 80HSection 80I

such profits and gains as are derived by a hundred per cent export-oriented undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture ... produce articles or things or computer software, as the case may be, shall be allowed from the total income of the assessee :…”(Emphasis Supplied) 69. The amended provisions applied to Assessment Year 2001-2002 and subsequent assessment years. The appeal before us pertains to Assessment Year 1999-2000. However

Roca Bathroom Products Private Limited, Chennai vs. DCIT Ltu-1, Chennai

The appeal stand partly allowed to the extent indicated in the order

ITA 2976/CHNY/2017[2013-14]Status: DisposedITAT Chennai30 Nov 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. V. Balaji (Advocate) – Ld. ARFor Respondent: Dr. S. Palanikumar (CIT) – Ld. DR
Section 143(3)Section 144C(5)Section 92C

noticing the entries in Appendix I of Income Tax Rules, 1962, held that the rate of depreciation mentioned at III(5) for computers including computer software would be 60%. Considering the same, we direct Ld. AO to allow depreciation of 60% on software. 9. Provision for VAT assessment demand

Navin Flurine International, Mumbai vs. Dy CIT 7(3)(1), Mumbai

In the result, appeal of the Revenue is fully dismissed

ITA 6532/MUM/2019[2012-13]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Ms. Aarti Vissanji &For Respondent: Sh. Manoj Kumar Sinha, DR
Section 115JSection 14ASection 35Section 41(1)

Reduction Certificates (CERs) is a capital receipt not chargeable to income tax. Navin Fluorine International Ltd. ii. Consequential impact of being granted depreciation on computer software @ 25% instead of 60% in assessing the total income of the assessee u/s. 143(3) for the year ending 31st March

Tech Mahindra Ltd, Mumbai vs. DCIT 2(3), Mumbai

In the result we are not inclined to interfere in the order of Ld

ITA 6256/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Nov 2022AY 2010-11

Bench: Shri Vikas Awasthy & Shri Gagan Goyaltech Mahindra Limited, C/O Marriott Hotels India Pvt. Ltd. Gateway Building, Apollo Bunder, Mumbai-400001 Pan: Aaacm3484F ...... Appellant Vs. Dcit-2(3), Room No. 552, Aayakar Bhavan, M.K. Marg, Mumbai-400020. ..... Respondent Acit Circle-2(3)(1), Room No. 552, 5Th Floor, Aayakar Bhavan, M.K. Marg, Mumbai-400020. ..... Appellant Vs. Tech Mahindra Limited, C/O Marriott Hotels India Pvt. Ltd. Gateway Building, Apollo Bunder, Mumbai-400001 Pan: Aaacm3484F ..... Respondent Appellant/Assessee By : Sh. J.D. Mistri / Sh. Harsh Kapadia Respondent/Revenue By : Sh. K.C. Kanojia- Cit-Dr

For Appellant: Sh. J.D. Mistri / Sh. Harsh KapadiaFor Respondent: Sh. K.C. Kanojia- CIT-DR
Section 10(34)Section 10ASection 14ASection 234BSection 250Section 32(1)

export turnover and specifically provides that it does not include freight, telecommunication charges or insurance attributable to the delivery of articles or things or computer software outside India. It is respectfully submitted that the mere fact that Sec. 10A/ 10AA does not define total turnover it should be interpreted ... with total turnover. In the present context export turnover has, in so many words been defined to mean turnover of articles or goods or computer software and collections by way of insurance, freight, telecommunication charges have been specifically left out These collections have been left out because in ordinary commercial

Subex Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 282/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ajay Rotti, A.RFor Respondent: Shri Manjunath Karkihalli, D.R
Section 143(3)Section 144BSection 144C(13)Section 92C(3)Section 92DSection 9A(3)

only Rs.222.04 million (page 236 of the annual report) constituting 1.28% of operating revenue. The intangible assets are computer software and licenses purchased for its business activity. There is no reference to any IPR or patent owned or developed by the company, in the stand-alone annual report. There ... account. These indicate that the R&D activities are towards routine business activity. The company does not own intangibles except for computer software licenses. Therefore, the ld DRP was of the view that this company is comparable to the assessee company. The ld DRP also noted that the assessee

Mindteck (India) Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 211/BANG/2022[2017-18]Status: DisposedITAT Bangalore30 Nov 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 143(3)

assessee company is to carry on the business of designing software development, software maintenance and support services the areas of computer networks, computer software and hardware, data communication equipment, electronic equipment, radio and wireless communication product and equipment and wireless telecommunication equipment of every description. Thus, the activities

Sasken Technologies Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 404/BANG/2017[2012-13]Status: DisposedITAT Bangalore30 Nov 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 404/Bang/2017 Assessment Year : 2012-13 M/S. Sasken Technologies Ltd., (Formerly Known As The Deputy Sasken Communication Commissioner Of Technologies Ltd.), Income Tax, No. 139/25, Domlur Circle – 6(1)(1), Ring Road, Vs. Bangalore. Bangalore – 560 071. Pan: Aaecs6424R Appellant Respondent : Shri Padam Chand Khincha, Assessee By Ca : Shri K. Sankar Ganesh, Jcit Revenue By Dr Itat Date Of Hearing : 15-11-2022 Date Of Pronouncement : 30-11-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Assessment Order Dated 31.01.2017 Passed By Ld.Dcit, Circle – 6(1)(1), Bangalore For A.Y. 2012-13 On Following Concise Grounds Of Appeal: “1. General:- The Learned Ao & The Drp Erred In Passing The Order / Directions In The Manner Passed By Them. The Orders Passed Being Bad In Law Is Liable To Be Quashed.

For Respondent: Shri Padam Chand Khincha
Section 133(6)Section 2(24)Section 92BSection 92C

from export turnover of SEZ units without appreciating the fact that the aforesaid expenditure were not incurred for the purpose of export / delivery of computer software outside India. v. Excluding communication expenses of Rs. 2,72,97,000 from export turnover of eligible units without appreciating that the Assessee

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Ltd, Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1849/BANG/2017[2008-09]Status: DisposedITAT Bangalore30 Nov 2022AY 2008-09

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 incomes were not derived from the export of computer software. 30.2 In the order of assessment, the Assessing Officer held that the aforesaid rental income from Infosys BPO Limited and BSNL, Chennai cannot be regarded as income derived from ... clearly state that “for the purposes of [sub-sections (1) and (1A], the profits derived from export of articles or things or computer software shall be the amount which bears to the profits of the business of the undertaking”. If the assessee is entitled to deduction only profit derived under

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Ltd, Bangalore

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

ITA 1848/BANG/2017[2009-10]Status: DisposedITAT Bangalore30 Nov 2022AY 2009-10

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

Section 10ASection 40

509/Bang/2015, 613 & 532/Bang/2016 & ITA Nos. 1530 to 1532, 1557, 1848 & 1849/Bang/2017 incomes were not derived from the export of computer software. 30.2 In the order of assessment, the Assessing Officer held that the aforesaid rental income from Infosys BPO Limited and BSNL, Chennai cannot be regarded as income derived from ... clearly state that “for the purposes of [sub-sections (1) and (1A], the profits derived from export of articles or things or computer software shall be the amount which bears to the profits of the business of the undertaking”. If the assessee is entitled to deduction only profit derived under