Transfer of computer software by an Indian Branch of a foreign Company (approved as 100 percent EOU) to its head office is an eligible transaction for

Court : Delhi bench of Income-tax Appellate Tribunal

Citation : DDIT Vs. Virage Logic International (ITA No. 494(Del) 2010)

Brief  : The Delhi bench of Income-tax Appellate Tribunal (the Tribunal) in the case of DDIT v. Virage Logic International (ITA No. 494(Del) 2010) held that transfer of a computer software by an Indian branch of a foreign company [approved as 100 percent Export Oriented Unit (EOU) by Software Technology Parks of India (STPI)] to its h

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