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1. Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes...

2. Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment...

3. Classification of services - Reverse charge mechanism (RCM) - there is no evidence in support of the claim of the Appellant that what they were required to pay M/s Lear...

4. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

5. Disallowance of software expenses - revenue or capital expenditure - payment was made for maintenance/hosting services not resulted in any enduring benefit and there was...

6. Unexplained investment in closing stock u/s. 69 - difference in the quantity of closing stock as per software - once the said software was stopped being used after the...

7. TDS u/s 195 - amount paid are either annual maintenance charges or for the use of software or for software maintenance or the payments were made for antivirus software,...

8. Nature of expenditure - expenditure incurred for development of a new product including knowhow - Thus expenditure incurred by the assessee being technical consultancy...

9. Management, Maintenance or Repair services in respect of SAP software - while canned software can be treated as goods the customer specific software would be classified...

10. Disallowance of software expenses - Disallowance is in respect of expenditure claimed towards “repairs - computers-annual maintenance” and “Repairs-computers-others” -...

11. Software license fees - Software will help the assessee in increasing the efficiency but the same cannot be treated as forming part of profit making apparatus of the...

12. Software expenditure having enduring benefit of not more than a year is revenue expenditure

13. The payments were made for the purpose of improvement of the software consequent upon merger of other companies, which was necessitated to generate some reports in...

14. 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...

15. Revenue expenditure versus capital expenditure - expenditure incurred on ERP Software – allowed as revenue expenditure - AT