#SOLIDWORKS 2005 SALE SOFTWARE#
Taxability of receipts towards sale of software products 2.1.
The learned AO has erred in law and on facts in computing the total income of the assessee at INR 63,71,64,640/-.Ģ. Act, 1961 ("Act"), lacks jurisdiction and is liable to be struck down.
The order of the learned Assessing Officer (AO), is contrary, to canons of equity and natural justice, cont., to law and facts involved, not based on facts and circumstances of the case, contrary to mandatory, Provisions of Income'. The impugned order has been assailed before us by the assessee on the following grounds of appeal: Based on the facts and circumstances of the case, Dassault Systemes Solidworks Corporation (assessee or appellant"), respectfully submits as under: P a g e | 2ġ. PER RAVISH SOOD, JM The captioned appeal file by the assessee is directed against the order passed by the A.O u/s 143(3) r.w.s 144C(13) of the Income- tax Act, 1961 (hereinafter referred to as the Act), dated.
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