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Facebook India Services Private ... vs Dy. Commissioner Of Income Tax , ... on 19 September, 2022 IN

view that just because the company is providing cloud based services over various mainframe computers, the company would not be functionally different as claimed

Bengaluru,6 the case was referred to the TPO for computation of ALP u/s 92C of the Act with regard to international transactions ... company, the assessee company started its operation in 2015 and offers cloud infrastructure services including providing a comprehensive set of cloud services. Viz. Assisting

view that just because the company is providing cloud based services over various mainframe computers, the company would not be functionally different as claimed

that assessee is engaged in delivering software-driven cloud networking solutions for large datacentre storage and computer environments. It also sells its products and services

data centres and space use for its subscribers over computer network, for example cloud hosting. 9.11 Besides above, the Noticee has provided a certification from

Bliq) which is - comprehensive source of independent research and data.; cloud solution for Computer system resource for data storage on a common server

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, inusic

2784/MUM/2023 (A.Y. 2015-16) NTT Global Data Centers & Cloud Infrastructure India Private Limited liability is ascertained liability and non-payment ... payments of ₹.6,47,09,747/-, brief facts are, Assessee has availed computers and networking equipment on lease. The said lease was classified as finance

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 Company ... 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