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Development of Balanced Score Card management tool is Technical Services under India-Singapore treaty
Case Law Details
- Case Name
- M/s Organization Development Pte Ltd. Vs. The Deputy Director of Income Tax (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Chennai
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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...
