therein who was a resident of USA
was engaged in providing cloud computing infrastructure and
licensing of software to its Indian clients through subscription
agreement ... interpreting it
as licensing of the right to use the above Cloud Computing
Infrastructure and Software (pare 10.5 of the Ld. AO order)
Thus
therein who was a resident of USA
was engaged in providing cloud computing infrastructure and
licensing of software to its Indian clients through subscription
agreement ... interpreting it
as licensing of the right to use the above Cloud Computing
Infrastructure and Software (pare 10.5 of the Ld. AO order)
Thus
online
access of the cloud for process and storage
of data to run the applications.
Payments received for cloud computing
Amazon Web services ... received for online access
5. [2022] the SC of India of cloud computing services not taxable as
140taxmann.com SLP Appeal (C) royalty as subscribers
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
enabled services and in this
regard uses a number of computer software and IT maintenance services. During the
year the Appellant has incurred expenses ... such apparatus because they are used in server virtualization and cloud computing and
therefore, the purchases are capital in nature. The Ld. AO has treated
enabled services and in this
regard uses a number of computer software and IT maintenance services. During the
year the Appellant has incurred expenses ... such apparatus because they are used in server virtualization and cloud computing and
therefore, the purchases are capital in nature. The Ld. AO has treated
technologies such as Robotic Process
Automation, Big Data Analytics& Cloud Computing.
42. From the profile of Thirdware it has come on record
that Thirdware
contemporary disciplines like Artificial Intelligence (AI) - both
generative and predictive ; cloud computing, Robotics ;
Machine Learning and new computer languages like Python
which are job related
appointed assessee as non-exclusive seller of standard &
automated cloud computing services etc as discussed above in
this order. Assessee is also doing Marketing
pleaded that the "Cloud storage services
may be accessed through a collocated cloud computing service,
a web service application programming interface ... such as cloud desktop storage, a
cloud storage gateway or Web-based content management
systems."A cloud storage service is a business that maintains
