Jcit, New Delhi vs M/S. Steria India Pvt. Ltd., Noida on 17 November, 2020
Erred in incorrectly computing the operating margin of the assessee at
27.06% instead at 28.08%
4.4.1 Erred in computing the operating cost of the assessee ... Consultancy, IT Infrastructure
management services and enterprise application integration, cloud
computing.
4.5.3 Erred in adopting the search criteria as "ITES, BPO, Call center
similar with that of assessee, as it is involved
in providing cloud computing related services and provides high
end ITES services. Ld.AR also submitted
United Health Group Information ... vs Dcit, New Delhi on 25 August, 2020
IN THE INCOME
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
Cloud from Doyenz.Inc.
Persistent Systems Inc. (PSI) a wholly owned subsidiary of
your company acquired an innovative cloud platform called
Cloud from a privately ... objectives in growing its
IP-led business and strengthens its cloud computing and
SMB offerings.
Strategic agreement with Helwett Packard (HP) for licensing
client automation
development in a specific areas viz. social, mobile, analytics and cloud
(SMAC) computing. The Company has developed mobile apps for
retail/CPG and transport
parties at length, we found that the transaction
recorded in the cloud data of N Trading was owned up by the main
person ... 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
software service
segment for purposes of comparability with that of
assessee (refer computation of margin for this comparable
at page 55 of order passed ... manufacturing, telecom, retail etc. It has been submitted
that this company provides cloud-based services and
owns intangibles, IP, brand. Ld.AR submitted that this
that since electronic
email was not stored in the computer and as the said computer in the DRI
Office only acted as an intermediary which ... submits that electronic mail
are stored on the servers of Google/In Cloud and the DRI Officer has
recorded the statement