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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

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 1557/BANG/2017[2007-08]Status: DisposedITAT Bangalore30 Nov 2022AY 2007-08

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

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

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

ITA 1532/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

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

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

ITA 1531/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

Infosys Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

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

ITA 1530/BANG/2017[2007-08]Status: DisposedITAT Bangalore30 Nov 2022AY 2007-08

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

Asst.C.I.T., 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 613/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

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

Infosys Ltd, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

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

ITA 532/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

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

Dy.C.I.T., Bangalore vs. M/S Infosys Limited, Bangalore

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

ITA 509/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Nov 2022AY 2010-11

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

Infosys Ltd., Bangalore vs. DCIT, Bangalore

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

ITA 449/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Nov 2022AY 2010-11

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

Owens Corning Composite Materials Llc, Mumbai vs. Dy CIT (It)- Circle-3(2)(2), Mumbai

In the result, appeal by the assessee is partly allowed, in the terms aforesaid

ITA 6804/MUM/2019[2016-17]Status: DisposedITAT Mumbai28 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 6804/मुं/ 2019 ("न.व. 2016-17) Owens-Corning Composite Materials Llc C/O.Owens Cornining (India) Pvt. Ltd. 7Th Floor, Alpha Building, Hiranandani Gardens, Powai, Mumbai – 400 076. Pan:Aabco-4236-G ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax (International Tax), Circle – 3(2)(2) Mumbai, Room No.X. 16Th Floor, Air India Bldg., Nariman Point,Mumbai – 400 021 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sandeep Bhalla ""तवाद" "वारा/Respondent By : Smt. Mahita Nair सुनवाई क" "त"थ/ Date Of Hearing : 02/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 28/11/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30/08/2019 Passed Under Section 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [ In Short “The Act”] For The Assessment Year 2016-17. 2 2. The Assessee In Appeal Has Raised Two Grounds. In Ground No.1 Of Appeal, The Assessee Has Assailed The Findings Of Assessing Officer In Treating Amount Received On Reimbursement Of Software Supplied By The Assessee To Its Indian Subsidiary As ‘Royalty’. In Ground No.2 Of Appeal, The Assessee Has Assailed Short Credit Of Tds.

For Appellant: Shri Sandeep BhallaFor Respondent: Smt. Mahita Nair
Section 143(3)Section 9(1)(vi)

case of Engineering Analysis (supra) has considered Explanation -4 and has thereafter held that amount paid by Indian entity to non- resident computer software manufacturer/suppliers for resale /use of computer software, the payment thereof for use of copyright in computer software is not a payment of royalty, hence, the same ... four categories as under:- “4. The appeals before us may be grouped into four categories: (i) The first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer. (ii) The second category of cases

M/S. Sartorius Stedim India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 6(1)1), Bangalore

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

ITA 1695/BANG/2019[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 1695/Bang/2019 Assessment Year : 2012-13 M/S. Sartorius Stedim India Pvt. Ltd., The Assistant No. 69/2 & 69/3, Commissioner Of Kunigal Road, Income Tax, Jakkasandra, Circle – 6(1)(1), Nelamangala, Vs. Bangalore. Bengaluru – 562 123. Pan: Aabcs7591Q Appellant Respondent : Shri Narendra Kumar Jain, Assessee By Ca : Shri Venudhar Godesi, Revenue By Jcit-Dr Date Of Hearing : 28-10-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 20/05/2019 Passed By The Ld.Cit(A) For A.Y. 2012-13 On Following Grounds Of Appeal: “General Ground 1. The Order Of The Learned Commissioner Of Income Tax (Appeals)-6 (Hereinafter Referred To As Cit(A)) To The Extent Prejudicial To The Appellant Is Bad In Law. Transfer Pricing - General Grounds 2. The Learned Cit(A) Has Erred In Confirming The Action Of The Ao & Tpo In: A) Making A Reference For The Determination Of The Arm'S Length Price Of The International Transactions To The Tpo

For Respondent: Shri Narendra Kumar Jain

Ld.AO also made certain disallowances being software capitalized u/s. 40(a)(i) of Rs.6,36,784/- for non-deduction of TDS on purchases of computer software. 3.1 The assessee on receipt of the draft assessment order communicated to the Ld.AO regarding its preference to file an appeal before the Ld.CIT ... respect of the disallowance computed u/s. 40(a)(ia). The Ld.AR submitted that during the year under consideration, assessee purchased computer software aggregating to Rs.6,36,784/- on which depreciation was claimed. He submitted that the computer software purchased was capitalized in the books of accounts of the assessee

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

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

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

prayed for depreciation to be granted at 60% as against 25%. The assessee is engaged in the business of development and export of computer software. During the year, the assessee incurred software expenses towards the usage of licensed software. Cost of software packages totally amounting to Rs.4.51

M/S Ge T&D India Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 725/CHNY/2018[2010-11]Status: DisposedITAT Chennai23 Nov 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकरअपीलसं./Ita No.: 725/Chny/2018 िनधा"रण वष"/Assessment Year: 2010 - 11 Ge T&D India Ltd., The Dcit, 19/1, Ioc Building, Gst Road, Vs. Large Tax Payer Unit-1, Pallavaram, Chennai Chennai – 600 043. Pan: Aaacg 2115R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sriram Seshadhri, C.A ""यथ" क" ओर से/Respondent By : Shri S. Marudhu Pandian, Cit सुनवाई क" तार"ख/Date Of Hearing : 17.11.2022 घोषणा क" तार"ख/Date Of Pronouncement : 23.11.2022 आदेश /O R D E R

For Appellant: Shri Sriram Seshadhri, C.A ""For Respondent: Shri S. Marudhu Pandian, CIT
Section 143(3)Section 148

consumables : Rs. 20944585.07 : Rs. 4962.50 Data processing charges : Rs. 668741.00 Rs.441985228.93 The assessee was not engaged in the production of computer software. So, excluding the expenditure on computer stationery, EDP consumables and data processing charges, the other expenses relating to Software Development Charges (Rs. 66378056) and IST expenses ... consumables : Rs. 20944585.07 PC Software : Rs. 4962.50 Data processing charges : Rs. 668741.00 Rs.441985228.93 The assessee was not engaged in the production of computer software. So, excluding the expenditure on computer stationary, EDP consumables and data processing charges, the other expenses relating to Software Development Charges (Rs. 66378056) and IST expenses

ACIT Large Tax Payer Unit 2, Chennai vs. M/S India Japan Lighting Limited, Chennai

In the result, the appeals filed by the Revenue are

ITA 719/CHNY/2018[2014-15]Status: DisposedITAT Chennai23 Nov 2022AY 2014-15

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकरअपीलसं./Ita Nos.: 718 & 719/Chny/2018 िनधा"रणवष" / Assessment Years: 2011-12 & 2014-15

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: Shri. N V Balaji, Advocate
Section 143(3)Section 14A

printers are in the nature of office equipment which are eligible for depreciation @ 15% and cannot be treated as computer and computer software to claim higher depreciation of 60%. 7. We have heard both the parties, perused materials available on record and gone through orders of the authorities ... 719/Chny/2018 below. We find that the issue of depreciation on UPS and printer as part of computer and computer software is decided by the Hon’ble Jurisdictional High Court of Madras in the case of M/s. Brakes India Limited vs DCIT in TCA No. 551/2013, where it has been held

ACIT Large Tax Payer Unit 2, Chennai vs. M/S India Japan Lighting Limited, Chennai

In the result, the appeals filed by the Revenue are

ITA 718/CHNY/2018[2011-12]Status: DisposedITAT Chennai23 Nov 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकरअपीलसं./Ita Nos.: 718 & 719/Chny/2018 िनधा"रणवष" / Assessment Years: 2011-12 & 2014-15

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: Shri. N V Balaji, Advocate
Section 143(3)Section 14A

printers are in the nature of office equipment which are eligible for depreciation @ 15% and cannot be treated as computer and computer software to claim higher depreciation of 60%. 7. We have heard both the parties, perused materials available on record and gone through orders of the authorities ... 719/Chny/2018 below. We find that the issue of depreciation on UPS and printer as part of computer and computer software is decided by the Hon’ble Jurisdictional High Court of Madras in the case of M/s. Brakes India Limited vs DCIT in TCA No. 551/2013, where it has been held

M/S. Radisys India Limited (Formerly Known As Radisys India Private Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 5(1)(1), Bangalore

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

ITA 190/BANG/2022[2017-18]Status: DisposedITAT Bangalore18 Nov 2022AY 2017-18
For Appellant: Shri Mahveer C Jain, A.RFor Respondent: Shri Binod Kumar Singh, D.R
Section 143(3)Section 144BSection 144C(13)

segments. Functions Performed As per the agreement entered by Radisys India with its Associated Enterprise, Radisys India shall engage in development and support of computer software and marketing support services for its Associated Enterprise. Radisys India is a captive service provider to its Associated Enterprise i.e., Radisys India renders

ACIT, Chennai vs. M/S. Pentasoft Technologies Ltd., Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 1248/CHNY/2011[2001-02]Status: DisposedITAT Chennai16 Nov 2022AY 2001-02

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.1158/Chny/2011 िनधा"रण वष" /Assessment Year: 2001-02 M/S.Pentasoft Technologies Ltd., V. The Ito (Osd)/The Acit, No.1, First Main Road, Company Circle-V(2), United India Colony, Chennai. Kodambakkam, Chennai – 600 024. [Pan: Aaacp 1895 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.I. Dinesh, AdvFor Respondent: Dr.S.Palanikumar, CIT

specified in section 10A(3) of the IT Act. Hence, as per subsection 4 of section 10A, the profit derived from the export of computer software has to be recomputed accordingly. The unrealized ETO of Rs.135,03,72,755 will not get any benefit of section

Pentasoft Technologies Ltd., Chennai vs. ITO (OSD), Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 1158/CHNY/2011[2001-02]Status: DisposedITAT Chennai16 Nov 2022AY 2001-02

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.1158/Chny/2011 िनधा"रण वष" /Assessment Year: 2001-02 M/S.Pentasoft Technologies Ltd., V. The Ito (Osd)/The Acit, No.1, First Main Road, Company Circle-V(2), United India Colony, Chennai. Kodambakkam, Chennai – 600 024. [Pan: Aaacp 1895 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.I. Dinesh, AdvFor Respondent: Dr.S.Palanikumar, CIT

specified in section 10A(3) of the IT Act. Hence, as per subsection 4 of section 10A, the profit derived from the export of computer software has to be recomputed accordingly. The unrealized ETO of Rs.135,03,72,755 will not get any benefit of section

M/S Alcon Laboratories India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 3376/BANG/2018[2014-15]Status: DisposedITAT Bangalore16 Nov 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

brand. There is no information that the brand has impacted the revenue of the company. The intangibles referred in the Asset Schedule represent the computer software, and business rights and as such does not refer to any IPR owned by the said company during the year. Certain developments are under ... stated that this company may be excluded from the list of comparables due to following reasons: a) Persistent specializes in building computer software products. Persistent’s business is organized with a focus on three areas: IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore

Alcon Laboratories (India0 Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

In the result, the appeals filed by the assessee in IT(TP)A No

ITA 2889/BANG/2017[2013-14]Status: DisposedITAT Bangalore16 Nov 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.2889/Bang/2017 It(Tp)A No.3376/Bang/2018 Assessment Years: 2013-14 & 2014-15

For Appellant: Shri Percy Pardiwala, Sr. A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 143(3)

brand. There is no information that the brand has impacted the revenue of the company. The intangibles referred in the Asset Schedule represent the computer software, and business rights and as such does not refer to any IPR owned by the said company during the year. Certain developments are under ... stated that this company may be excluded from the list of comparables due to following reasons: a) Persistent specializes in building computer software products. Persistent’s business is organized with a focus on three areas: IT(TP)A No.2889/Bang/2017 & IT(TP)A No.3376/Bang/2018 M/s. Alcon Laboratories (India) Pvt. Ltd., Bangalore

M/S Dell International Services India Private Limited, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

In the result, the appeals of the assessee and the revenue are partly allowed

ITA 932/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Nov 2022AY 2012-13

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No.844/Bang/2017 Assessment Year : 2012-13 The Joint Vs. M/S.Dell International Services India Commissioner Of Private Limited, Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Gardens, Challagutta Village, Varthur Hobli, Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent It(Tp)A No.932/Bang/2017 Assessment Year : 2012-13 M/S.Dell International Services Vs. The Joint Commissioner India Private Limited, Of Income Tax, Ltu, (For The Merged Entity Dell India Bangalore. Private Limited), Bangalore – 560 071. Pan : Aaach1925Q Appellant Respondent Revenue By : Shri Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Assessee By : Shri T. Suryanarayana, Advocate Date Of Hearing : 07.11.2022 Date Of Pronouncement : 14.11.2022

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri
Section 143(2)Section 92C

Chennai unit was formed by splitting up or reconstruction of a business already in existence and; (iii) the unit did not export any computer software. 46. For the year under consideration the AO followed the order for AY 2010-11, and disallowed the claim of deduction u/s.10AA by stating that ... outside India or expenses, if any, incurred in foreign exchange in IT(TP)A Nos.844 & 932/Bang/2017 Page 40 of 53 rendering of services (including computer software) outside India. From the definition it is clear that for the purpose claiming the deduction u/s.10AA, the proceeds of the export turnover should have