Officer/ld. CIT(A), the ld.
DR has strongly contended that cloud computing services / web hosting
services involve the use of a process because ... facility to use the cloud
computing has effectively led to use of technology driven process by the
end user
such process is secret. He submitted
that Amazon Elastic Compute Cloud makes available the
technology to the clients in India. The services and capabilities
found ... accordingly submitted that the nature of functions involved in the
elastic cloud compute are complex and require processing on the
Page
other connected was relied to contend that subscription to
the cloud computing services do not give rise royalty income. He also relied the
Mumbai Bench ... interpreting it as licensing of the right to use the above Cloud Computing
Infrastructure and Software (para 10.5 of the Ld. AO order). Thus
other connected was relied to contend that subscription
to the cloud computing services do not give rise royalty income. The Ld
DR supported the findings ... interpreting it as licensing of the right to use the above Cloud
Computing Infrastructure and Software (para 10.5 of the Ld. AO order).
Thus
other connected was relied to contend that subscription
to the cloud computing services do not give rise royalty income. The Ld
DR supported the findings ... interpreting it as licensing of the right to use the above Cloud
Computing Infrastructure and Software (para 10.5 of the Ld. AO order).
Thus
other connected was
relied to contend that subscription to the cloud computing services do not give
rise royalty income. The Ld DR supported the findings ... interpreting it as licensing of the right to use the above Cloud
Computing Infrastructure and Software (para 10.5 of the Ld. AO order). Thus
other connected was relied
to contend that subscription to the cloud computing services do not
give rise royalty income. The Ld DR supported the findings ... interpreting it as licensing of the right to use the above
Cloud Computing Infrastructure and Software (para 10.5 of the
Ld. AO order). Thus
intangible assets. Also, the company is engaged in
diversified activities including cloud computing, infrastructure
management, analytics & information management etc. Further,
L&T enjoys
diversified activity such as
product engineering, testing, IT infrastructure support, cloud computing, etc,
exceptional year companies amalgamated with Aspire super normal profit-making
company
said
SOW. M/s.Mahathi Software Pvt. Ltd. uses AZURE Cloud
computing services to run their company's and clients' confidential
data ... computer software for the foreign parent entity.
Therefore, for the Indian Arm to say that it has no role in compute
related offences committed
