Computer time only is bought; if it is bought from the
customer's premises, telecommunications services are also
bought. Data processing or tabulation services ... Other data processing services
Services which manage the full operations of a customer's
facilities under contract : computer-room environmental
quality control services; management
through the software. It was the categorical case of
the assessee that customers are not accorded the right to either copy or
download ... defined by Article 12(3) of the DTAA. Granting access to
the database would clearly not amount to a transfer of a right
The Commissioner Of Income Tax - ... vs Relx Inc on 7 February, 2024
Author: Yashwant Varma
Writ Petition) M/S Atlan Technologies ... vs Assistant Commissioner, ... on 30 September, 2024
Author: Yashwant
access to
background screening results cannot be construed as providing
access to database maintained by the assessee.
14. It is a fact on record that ... also no transfer of
any skill or knowledge of assessee to the customers in the
issuance of screening reports, as the client is only given
The Commissioner Of Income Tax - ... vs Tsys Card Tech Ltd on 16 July, 2024
Author
Commissioner Of Income Tax ... vs Goto Technologies Ireland Unlimited ... on 2 July, 2024
Author: Yashwant
Commissioner Of Income Tax ... vs Goto Technologies Ireland Unlimited ... on 14 May, 2024
Author: Yashwant
resolution plan to the Board to be recorded on its database.
[(4) The resolution applicant shall, pursuant to the resolution plan
approved under sub-section ... Court in ABG Shipyard
Liquidator vs. Central Board of Indirect Taxes & Customs [(2023)
1 SCC 472] has unequivocally held that the provisions
Smt. Uma Baweja vs M/S. Sirdanval Overseas on 10 April, 2023
Author: Yashwant Varma
