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Ar Housing Private Limited, Chennai vs Assessee on 11 September, 2015 आयकर अपील य अ

includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles ... information, retrievable or otherwise, to any person, in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music

point out that MBDL has owned up all the data found in cloud as belonging to them. On the basis of the same it filed ... received was considered for computing the income. Accordingly income of Rs.15.10 cr. was offered on the basis of cloud data of N. Trading

Centre For Public Interest Litigation vs U.O.I.& Ors on 8 April, 2016

cost of acquisition in the case of depreciable asset may be computed for the purpose of determining the capital gains and that the income from ... Income Tax Act should not be allowed to be clouded by the wording or fiction in section 50 which is employed or created

paying him a sum of Rs. 6,943/-. She claimed that in computing the capital gains arising out the sale of the property the said ... amount the assessee perfected her title to the property by removing the cloud cast on it by a rival claimant and this involved an improvement

includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles ... information, retrievable or otherwise, to any person in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music

cost of acquisition in the case of depreciable asset may be computed for the purpose of determining the capital gains and that the income from ... should not be allowed to be clouded by the wording or fiction in section 50 which is employed or created for a limited purpose. Relying

directions of the ld. DRP included this company as a comparable for computing arms' length margin. The assessee stated that it is engaged into ... services included variety of services such as IT life cycle, infrastructure management, cloud services, IT application management which are different from services provided

these definite averments, it cannot be said that plaintiff was incapable of computing the figure exactly due to the plaintiff at the time of institution ... Fees Act . Lack of bonafides on the part of the plaintiff would cloud this right available to the plaintiff and the Court would be compelled