form of midrange and mainframe computer
and network at Phoenix USA and AEIPL was using this computer and network from 01.04.2002.
The assessee was allowing ... data on the mainframe or providing access to server incidental,
electronic mail access, consolidated data and network access. An amount
Dcit (International Taxation), New ... vs M/S. Qualcomm Incorporated, Hyderabad on 16 April, 2018
Qualcomm
agent is only allowed to access Sabre CRS main frame
of appellant in USA through nodes and network which are independently sourced
by these travel ... computers at the
subscriber's desk are not dumb or are in the nature of kiosk incapable
of performing any function. The computers along
agent is only allowed to access Sabre CRS main frame
of appellant in USA through nodes and network which are independently sourced
by these travel ... computers at the
subscriber's desk are not dumb or are in the nature of kiosk incapable
of performing any function. The computers along
agent is only allowed to access Sabre CRS main frame
of appellant in USA through nodes and network which are independently sourced
by these travel ... computers at the
subscriber's desk are not dumb or are in the nature of kiosk incapable
of performing any function. The computers along
agent is only allowed to access Sabre CRS main frame
of appellant in USA through nodes and network which are independently sourced
by these travel ... computers at the
subscriber's desk are not dumb or are in the nature of kiosk incapable
of performing any function. The computers along
agent is only allowed to access Sabre CRS main frame
of appellant in USA through nodes and network which are independently sourced
by these travel ... computers at the
subscriber's desk are not dumb or are in the nature of kiosk incapable
of performing any function. The computers along
agent is only allowed to access Sabre CRS main frame
of appellant in USA through nodes and network which are independently sourced
by these travel ... computers at the
subscriber's desk are not dumb or are in the nature of kiosk incapable
of performing any function. The computers along
agent is only allowed to access Sabre CRS main frame
of appellant in USA through nodes and network which are independently sourced
by these travel ... computers at the
subscriber's desk are not dumb or are in the nature of kiosk incapable
of performing any function. The computers along
payment received by EYGSL (UK) for providing access to computer software to its
member firms of EY Network located in India, that is, EYGBS (India ... know-how or processes. As has been found by the
Tribunal, the access to the database did not constitute the rendering of any technical
