cloud user accesses them for
storage, data processing etc., via internet on a need basis.
In view of Cloud computing technology, Enterprises need
not make ... computing is an arrangement in
which provider i.e., Amazon hosts the shared computing
resources such as hardware, software applications, etc.,
and the cloud user
received
certain sums of money from Indian entities for rendering cloud
computing services, which, according to the AO are chargeable to tax
as royalty ... contrary and claims that its receipts
are for providing standard cloud computing services, which are not
chargeable to tax either as royalties
cloud user accesses them for
storage, data processing etc., via internet on a need basis.
In view of Cloud computing technology, Enterprises need
not make ... computing is an arrangement in
which provider i.e., Amazon hosts the shared computing
resources such as hardware, software applications, etc.,
and the cloud user
cloud user accesses them for
storage, data processing etc., via internet on a need basis.
In view of Cloud computing technology, Enterprises need
not make ... computing is an arrangement in
which provider i.e., Amazon hosts the shared computing
resources such as hardware, software applications, etc.,
and the cloud user
cloud user accesses them for
storage, data processing etc., via internet on a need basis.
In view of Cloud computing technology, Enterprises need
not make ... computing is an arrangement in
which provider i.e., Amazon hosts the shared computing
resources such as hardware, software applications, etc.,
and the cloud user
Respondent No. 2 is the availability of a cloud storage and compute solution which is provided by a handful of companies such as Google, Microsoft ... tender and the bids submitted that the originator of the cloud storage and compute infrastructure is the CSP and not the Petitioner or the Respondent
business of providing enterprise-
wide solutions across multiple industries, ERP, cloud computing, custom
software development, off-shore engineering services, designing,
architecting developing and maintenance ... providing diversified services
including enterprise solutions and IT enabled services, viz., cloud
computing cannot be said to be comparable with the assessee providing
SWD services
business of providing enterprise-wide
solutions across multiple industries, ERP, cloud computing, custom
software development, off-shore engineering services, designing,
architecting developing and maintenance ... providing diversified services
including enterprise solutions and IT enabled services, viz., cloud
computing cannot be said to be comparable with the assessee providing
SWD services
exploit any of the Assessee's IPRs.
The provision of cloud computing services does not entail placing any
hardware at the exclusive disposal ... skill, knowledge,
technology or process to its customers. The cloud computing models
indicate that the Assessee has developed an infrastructure and permits
the customers
South Delhi Municipal Corporation vs Moon Steel And General Industries Pvt ... on 20 May, 2025
