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The taxpayer has further pointed out that Infosys BPO is providing cloud based services. A cloud service is any resource that is provided over the Internet. Use of internet over the conventional telecommunication systems is very common in ITES industry. Just because cloud is used as a platform over various mainframe computers, the company would not become functionally dissimilar.
The taxpayer has pointed out that Infosys BPO provides services to Government of India. The Government of India is like any other customer which contracts out work on a competitive bidding.