Business Consulting services
including product development services and technical services which they
themselves characterize as Knowledge Process Outsourcing ('KPO')
services. Whilst placing heavy ... segmental data vis-à-vis the services and products was available. We find
that cloud computing has been the major source of revenue of this
assessee with regard to
exclusion of two comparables in software development services i.e.
Persistent Systems Ltd., and Sasken Communication Technology Ltd.
and with regard ... Product
Software Development Services and offers complete product life
cycle services.
The company is building. IP portfolio which includes Cloud
computing, BI & Analytics, Collaboration
noted that this company is engaged in
business process management services to organizations that
outsource their business processes. Further, at P.60, under
Note 2.25 -Segment ... class services
to both horizontal and vertical focus areas. Just because the
company is providing cloud-based services over various
mainframe computers, the company would
provision
of training services also under the head
'software services from local unit', 'export of
software services', 'revenue from subscription ... providing services in most
advanced and niche area of technologies such as
Robotic Process Automation, Big Data Analytics&
Cloud Computing.
42. From the profile
provider, who is in the business of Software Solutions
and Associated IT services. Trillium is an online blended
learning platform for continuing Medical Education ... 2020
(ONLINE COMMUNITY is hosted on Amazon Web
services which delivers a highly scalable cloud
computing platform with high availability and
dependability, and provides optimal
information
technology and includes electronic services such as,-
(i) advertising on the internet;
(ii) providing cloud services;
(iii) provision of e-books, movie, music,
software ... absence of information
technology and includes electronic services such as
advertising on the internet; providing cloud services;
provision of e-books, movie, music, software
professional services to ISVs
and enterprises, IP products, IT services, development of software
products and offers complete product life cycle services without there
being separate ... provision of training services also under the head 'software
services from local unit', 'export of software services', 'revenue
from subscription
cloud computing/cloud hosing charges, the learned counsel for the
Assessee submitted that those charges are paid to get access to cloud
space wherein ... With regard to cloud computing/cloud hosting charges, the concept
of Cloud computing is the delivery of different services through the
Internet, including data storage
held that the consideration received by
assessee for providing managed hosting services is not for the use of or
right to use of scientific equipment ... hosting, cloud computing,
collocation, Network connectivity and IT consulting supported by
assessee's global data centre. The assessee delivers IT Infrastructures as
services
include online advertising technologies, a search
engine, cloud computing, software and hardware solutions, along with various other
services. Alphabet Inc. is stated
