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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Deduction u/s 10A - the customised SAP software after passing ...

Income Tax

April 22, 2014

Deduction u/s 10A - the customised SAP software after passing through cumbersome process of customization is different product; i.e. software, then the original standard software and would certainly fall under the term 'produce' - AT

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  1. 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...

  2. Import of software - Exemption from the customs duty and CVD - software imported is not a customized software and the same fall in the category of canned software -...

  3. Claim of deduction u/s 10A - Its activities are in the nature of data processing, customization of data, acting as the back office of the parent company and acting as...

  4. Deduction u/s 10A – If any technical service is rendered in the course of export of computer software then the expenditure incurred in that regard cannot be excluded - HC

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  6. Demand of service tax - development of customized software which they are exporting - it is a case of revenue neutrality – waiver of pre-deposit allowed - AT

  7. Deduction u/s 10A denied - assessee customized the electronic data and it was admittedly exported. This Tribunal is of the considered opinion that processing the data...

  8. Deduction u/s 10B - ready to print books exported by the appellant in the form of a CD or e-mail are customised electronic data eligible for claiming benefit of deduction - AT

  9. TDS u/s 195 - intranet charges, payment of SAP software - the technical support would also be provided by SAP, a German company and not by the recipient of the...

  10. The deduction under section 10A in respect of the allowable unit under section 10A has to be allowed before setting off brought forwarded losses of a non-section 10A unit - AT

 

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