case of the Assessee is limited to transmission of customized data to its
parent company.
6. The Assessee placed reliance upon several factors ... customization of data/data processing. The STP Unit undertook
the series of operations on the data received from various data
bases before it was finally
particular customer and therefore the case under consideration
does fit in the category of production of "any customized
electronic data ... should be a customized electronic data and such data should be
exported outside India. The data which a customer may require
may be gathered either
particular customer and therefore the case under consideration
does fit in the category of production of "any customized
electronic data ... should be a customized electronic data and such data should be
exported outside India. The data which a customer may require
may be gathered either
particular customer and therefore the case under consideration
does fit in the category of production of "any customized
electronic data ... should be a customized electronic data and such data should be
exported outside India. The data which a customer may require
may be gathered either
draw any adverse
inference from the economic analysis transaction of Customer
Handling and data Management Services undertaken by the
assesse. The same was not contested ... that the
TPO himself has accepted the transaction relating to customer
handling and data management services at arm's length, the
approach followed
that the
services rendered by it were in the nature of customization of data/data
ITA 461/2017 & connected matters Page ... only analysis of specialized data but also involves analysis, processing,
customization, interpretation of data and creation of knowledge bank.
Similarly, it was submitted that
India. It self-assessed duty, through ICEGATE [i.e. Indian
Customs Electronic Data Interchange Gateway, an e-commerce portal of the
Central Board of Excise
1541/06 Page 9
engaged in processing the data furnished by its customers by
using IBM Unit Record Machine Computer, it was held
(headnote
Page 2
(1) whether the receipts of the assessees earned from providing data
transmission services, fall within the term royalty under the Income ... transponder automatically responds to the
data commands sent from the ground station network and retransmits the
same data over a wider footprint area does
filed rejoinder submissions on 01.11.2017. In terms of
Rule 16 of the Customs Tariff (Identification, Assessment and Collection of Anti-
dumping Duty on Dumped Article ... evaluate injury to the domestic industry as
material injury determination would require data on imports and domestic
industry’s sales for a longer duration
