5548/2014 CAV JUDGMENT
television, and cloud computing. The 4G technology would
bring a radical change in the mobile communication system,
education, health, banking industries ... portfolio of products includes the
high speed broadband connectivity, communications,
entertainment and cloud services, which would enable the
respondent to deliver the integrated digital services
software
development company, having special expertise in emerging technologies such as
cloud, SAAS, business intelligence and mobility, and predicate it has been serving
clients ... Microsoft competency Centre, Sun
Java competency Centre, open source competency Centre, Cloud computing
practice, mobility practice and BI practice.
24
40. Ld. TPO observed that
Microsoft competency centre, Sun
Java competency centre, Open Source competency centre, cloud
computing practice, mobility practice and BI practice. Because of
these highly diversified services
absence of right to use of equipment or the cloud
server, the concept of cloud computing also cannot be invoked to tax the
above said
focused on the four key building blocks of their IP
portfolio, Cloud Computing, BI & Analytics, Collaboration and
mobility. Persistent has also customized
launching its SmartStyle computing line of products
targeted towards the upcoming Cloud Computing segment. As of now the
product is in trial with over
M/S Continental Automotive Components ... vs Assistant Commissioner Of Income Tax ... on 24 November, 2021
(07/2012) Matrimony.Com Limited vs Google Llc & Others (30/2012) Consumer ... on 31
following :-
"the receipts of INR 29,49,01258/- from
provisions of cloud hosting services are also in
the nature of royalty within the meaning ... incorporated and a tax resident of USA. The
assessee is managed cloud computing company and providing services
to its customers on payment of monthly fees
functionally in different lines service
which include business process management, cloud
computing services, infrastructure management
services, product engineering and mobility solutions,
and on this ground
