Mathematics, Computers & Information Sciences (a) Departments of Studies (i) Department of Mathematics (ii) Department of Statistics & Actuarial Science (iii) Department of Computer Science ... Ranganathan Library Studies (vi) Centre for High Performance and Cloud Computing (vii) Centre for Digital Library Research (viii) Centre for Fluid Dynamics (ix) Centre
Enterprise class Backup and replication software' etc. (aa) Future Technologies like Cloud Computing (e.g. PaaS (Platform as a Service), SaaS (Software as a Service
Regulations, 2019
23. Operational Expenditure (OPEX).
- OPEX shall include services like Cloud Computing, Data Storage, Data Centre, Big Data Analytics tools, Advanced data visualization tool
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
Activities in the areas of business
intelligence, mobile payments, testing automation, cloud
computing etc. According to the Ld. Counsel, the company being
functionally dissimilar, cannot
computing
related services; which services relate to private cloud, desk top
virtualization, cloud migration, hybrid cloud migration, server
management, etc.
(ii) It fails the service ... submitted to contend that it renders services like Virtualization Cloud
Computing, Infrastructure Management and IT modernization services.
IT(TP)A No.3068/Bang/2018
Page
exclude M/s. Infosys BPO Limited as
comparable company while computing the ALP in the ITes
Segment."
• Bombay High Court in case of Pentair ... ITeS and Infrastructure management.
Infrastructure management services of Microland include cloud
computing solutions, application management services, tool-based
disaster recovery environment management services
Software Development Company,
having special expertise in emerging technologies such as Cloud computing
business intelligence, etc. Therefore, the same cannot be compared with the
assessee ... Software Development
Company, having special expertise in emerging technologies such as Cloud
computing business intelligence, etc. Although, it is involved in diversified activities
investments in four thrust
product as enunciated in AS areas: Cloud computing, analytics,
2. Appellant has not submitted 17, Safe harbour rules and enterprise mobility
M/S Informatica Business Solutions P ... vs Deputy Commissioner Of Income Tax, ... on 25 April
