Development of Balanced Score Card management tool is Technical Services under India-Singapore treaty

Organization Development Pte Ltd Vs. DDIT (ITAT Mumbai)  [ITA No. 2137/Mds/2010 (AY 2007-08), dated 9 February 2012] Software used by the assessee cannot be considered independent, but, only as a part of the service rendered by the assessee to its clients with regard to the development of BSC. By means of the Balance Score Card system developed by the assessee, the clients were getting an advantage which went much beyond the period of agreement between the  assessee and its clients. The Balance Score Card definitely enabled the clients to acquire the skills necessary for implementing their b...