access,
as and when required, information
stored on the server database
It is Customer Claim Managem ent tool /
database used by employees in the
Mainline ... records and documents
relating to each project viz. custom er
agreement, financial information, all
customer correspondences, custom er
claims/ disputes, minutes of the
PPRS
received an
amount of 1.94 crore on account of transfer of customer database and human
resource. The assessee treated the same as capital receipts ... neither as business receipts nor as capital receipt. As customer
database and human resources are linked to the activities carried on by the
assessee company
Similarly, special skill or knowledge is used to
create a troubleshooting database that customers will pay to
access over the Internet. In these examples, however ... mere provision of access to a troubleshooting database would
not require more than having available such a database and the
necessary software to access
company for providing limited user access to a database
to store and manage customer and sales related data and
providing Information Technology support is taxable ... customers, making plans to retain the old customers,
developing an overall market strategy and to handle customer
relations more effectively. The database was thus
Ito 3(2)(4), Mumbai vs Pangea 3 Legal Data Base Systems P.Ltd, ... on
customer
by supporting real-time enquiries to its database of
consumer debit account performance.
ChexSystems’ database includes account history
data provided by or purchased from ... eFunds US: eFunds US
was responsible for Customer interface and
agreement/contracts with the customers were
entered into by eFunds US. All risks and
responsibilities
development and
management, search engine management, web operations, pricing and
customer analytics, product database management and catalog audits.
The assessee has also highlighted the differences ... states that voice call services
contemplate lower end of ITES services involving customer support, processing
of routine data while KPO services involve advance skills representing
were merely for
accessing databases and it does not have any license for
commercial exploitation of copyright, with regard to database
maintained and owned exclusively ... assessee
is to provide customized back-office operations and acting as
support centre, it is required to access certain databases such
as Bloomberg, Reuters, Once
treated as FTS only if the payee renders a special, exclusive or
customized service ; however , the assessee has not received any such service
from ... assessee
5. Allen Maxwell USA 88,975 Maintenance of
database of the
customers of the
assessee
6. Thawate USA 46,096 Webpage security
certifications
Periodic Research: Periodic research projects are ongoing in
nature. The
projects include database content creation, management and
updation of existing research.
Project Research: Project research ... development and management, search engine
management, web operations, pricing and customer analytics, product
database management and catalog audits. The company is also pursuing a
strategy
