Home Highlights October 2016 Year 2016 This

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1. Exemption u/s 10A - STP unit - exclusion of hardware component from export turnover - Software without loading onto the hardware could not be used and the hardware with...

2. Income taxable in India - royalty income - sale of hardware along with software packages - the assessee procures hardware and software packages from other vendors and...

3. SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice

4. Nature of transaction - Sale of software or service - The software imported by the appellant was customized according to the need of the individual DCS, supplied the...

5. Classification - import of hardware with embedded software - the software has merged and formed part of the essential constituent of software for which reason, the...

6. Eligibility of exemption u/s 10B - Export of IT services from STP - AO observed that, assessee could not provide details of input software purchased for rendering IT...

7. Nature of purchase of software - software purchased by assessee for ultimate export either as embedded software or as part of project undertaken by it cannot be...

8. Deduction u/s 10AA - exclusion from export turnover on account of sales to other SEZ/EOU units - it is an undisputed fact that the sale consideration is released in...

9. Export of Goods and Software – Realisation and Repatriation of export proceeds – Liberalisation - Circular

10. Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as...

11. Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

12. Export sales directly made to the consignee through the sister concern was the deemed export of the assessee - deduction u/s 10B allowed - AT

13. Disallowance of depreciation on software purchased by assessee - assessee could not produce the details whether it has hardware strength of installing such software - ...

14. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

15. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn