Home Highlights August 2014 Year 2014 This

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1. Deduction u/s 10A - what is required to be excluded in the export turnover are only freight, telecommunication charges or insurance attributable to the delivery of...

2. Deduction u/s 10A and alternative claim u/s 80IB(8A) - export of computer software - assessee contended to be STP involved in software development - denial of deduction...

3. Issues relating to export of computer software Direct tax benefits -Clarification reg. - Circular

4. Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of...

5. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

6. Disallowance of communication charges while computing deduction u/s. 10A - communication charges etc., attributable to the delivery of the computer software outside...

7. Deduction u/s.80JJAA - Whether there is any distinction between salary and wages and whether monies paid to a person working in software industry cannot be termed as...

8. TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is...

9. Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals...

10. The key points in the legal document are: Software licensing amounts do not qualify as Fees for Included Services under Article 12(4)(b) of the India-US DTAA, as the...

11. 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...

12. Benefit of deduction u/s. 80IC - the agreement with ZTE is very clear that the supply of software and hardware necessary to support the software supply, installation &...

13. TDS u/s 195 - Disallowance u/s 40(a)(ia) - non-deduction of TDS on payment of management fees - It is not even the allegation of the revenue that the non-residents had...

14. Export of services - performance based service - palace of supply of services - Scientific and Technical Consultancy Service - the aforesaid services rendered by the...

15. Levy of service tax - Nature of amount - Deduction from the export price - Deductions towards Bonus, Inspection charges and recycling compensation - The Tribunal...