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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Once permission is obtained and the unit is started in software ...

Income Tax

February 19, 2015

Once permission is obtained and the unit is started in software technology park, after the aforesaid date, the assessee is entitled to the benefit u/s 10A of the Act. Customs bonding is not a requirement or a condition precedent for granting exemption u/s 10A.- HC

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  1. Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park...

  2. A unit approved by the Director under the Software Technology Parks scheme will be allowed exemption only under Section 10A as a STPI unit and not under 10B as a 100%...

  3. Refund claim - export of services - The BAS provided from Gurgaon unit is not disclosed in the monthly SOFTEX filed with the STPI as the Gurgaon unit is not registered...

  4. Nature of income - entire building was leased to tenants registered under the Software Technology Parks Scheme - Various Amenities / services were also provided -...

  5. Lease rent received by the assessee from letting out buildings along with other amenities in a Software Technology Park is chargeable to tax under the head ‘income from...

  6. Levy of service tax - taxable service or not - information technology software - appellant developed anti virus software - The definition of 'information technology...

  7. Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to...

  8. Information Technology (IT) and Information Technology enabled Services (ITeS) Units in Domestic Tariff Area shall carry out their job-work in a Special Economic Zone...

  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. Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

  11. Information technology software service - The designation of such deployed staff in a segregated portion of the premises of the respondent, not too unusual model in the...

  12. Taxability of maintenance and repair services relating to information technology software till December 2007 - the clients of the appellant in this case would be users...

  13. Benefit u/s 80-IC - manadation of having separate and distinct Unit - The building where the registered office was started in the assessment year 2009-10, was got...

  14. Permission for setting up a 'Software Technology Park' with retrospective date - Having imported goods in October-November 2005 itself without waiting for LOP, writ...

  15. Determination of period for Grant of incentives of exemption from Tax - Had the State intended to confine the benefit granted to New Information Technology Industrial...

 

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