wherein it was held that the payments made for cloud
computing / AWS services, which inter alia includes cloud
18
hosting, is not taxable
services,
integrated IT service management solution, business
process management implementation services, cloud
computing, consulting, enterprise integration, geographical
information system and infrastructure management
services. Despite rendering
services and products was available. We find
that cloud computing has been the major source of revenue of this
company, hence, functionally not comparable ... including intellectual
property led software solutions and software products focusing on cloud
computing, business intelligence and analytics etc. and is hence
functionally dissimilar. The company
life
cycle services.
The company is building. IP portfolio which includes Cloud
computing, BI & Analytics, Collaboration and Mobility .
Revenue of Co. is both from
integrated IT service management SaaS
solution, business process management implementation services,
cloud computing, consulting, enterprise integration, geographical
information system and infrastructure management services.
Despite rendering
resident certificate issued by the USA.
3. The assessee operates a cloud-native machine data analytics solution (Sumo
Logic Solution). It offers a software platform ... challenges and opportunities presented by digital transformation, modern
applications and cloud computing. It enables to automate the collection, ingestion
and analysis of application, infrastructure, security
after giving effect to
the DRP orders the margin of computation of comparables in
both segment shall fall within the range. In aforesaid terms ... 1171/Del/2022
in providing product engineering, infrastructure management
and cloud computing services. Aptus is into diversified activities
as mentioned above and does not prepare
personal computer
services and intelligent devices server application for distributed computing environments
information worker productivity application busness solutions high- performance
computing application software development tools ... communication device running sophisticated software,
interacting with cloud-based resources. Examples of consumer-oriented cloud-based
computing services MS Corp offers currently include:
> Bing
income from core comparable activity,
the ld. DR objected to compute the margins at segmental level.
10.4 We heard the rival submissions and gone through ... ITeS and Infrastructure management. Infrastructure management
services of Microland include cloud computing solutions, application
management services, tool-based disaster recovery environment management
services
technologies such as Robotic Process
Automation, Big Data Analytics& Cloud Computing.
42. From the profile of Thirdware it has come on record
that Thirdware
