solutions ranging
from wired to wireless, design to deployment connectivity to compute through
core capabilities in Optical Interconnect, Virtualised Access Solutions, Network
Software and System ... sale
of integrated optical fibers and OFCs and also provides cloud computing
services. As per the plaint, the Plaintiff has manufacturing facilities in India,
China
Ahmedabad based Company using the
mark 'AZURE' for various services since 1996. The mark and label
'AZURE' is registered under various ... Computer Software Services, Mobile Platform Services,
Digital Transformation Services, Digital Content Creation, Customer
Interaction Services and IT solutions, Cloud Computing services, Virtual &
Augmented Reality
Based on the above, it is submitted that the consideration for cloud computing
services and / or SaaS is not in the nature of Software Royalty ... 2025
LNRS Data Services Limited.
the nature of cloud computing services and / or SaaS, the consideration received by the
Appellant should not be considered
right of reproduction, The services are provided
online via data centre located outside India. The Cloud
services merely facilitate the flow of user data from ... royalty but merely a
consideration for online access of the cloud computing
services for process and storage of data or run the
applications."
Further
right of reproduction, The services are provided
online via data centre located outside India. The Cloud
services merely facilitate the flow of user data from ... royalty but merely a
consideration for online access of the cloud computing
services for process and storage of data or run the
applications."
Further
Payments received for cloud computing
Amazon Web services (AWS)not taxable as Royalty/FTS,
Services since standard and automated services
3. Delhi ITAT provided with ... 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
with that of assessee and is engaged in
providing consultancy and testing services. Further it has
been submitted that there is no segmental information
available ... products and
renders aftermarket service management services,
integrated IT service management solution, business
process management implementation services, cloud
computing, consulting, enterprise integration, geographical
information system
3122/Bang/2018 and EMC
Software and Services India Pvt. Ltd. v. JCIT, Order dated 18.12.2019
passed in IT(TP)A No. 3375/Bang/2018 ... renders aftermarket service
management services, integrated IT service management SaaS
solution, business process management implementation services,
cloud computing, consulting, enterprise integration, geographical
information system
after giving effect to
the DRP orders the margin of computation of comparables in
both segment shall fall within the range. In aforesaid terms ... 1171/Del/2022
in providing product engineering, infrastructure management
and cloud computing services. Aptus is into diversified activities
as mentioned above and does not prepare
products and services for many different types of computing devices.
Microsoft software products and services Include Operating system for personal computer
services and intelligent devices ... computing or communication device running sophisticated software,
interacting with cloud-based resources. Examples of consumer-oriented cloud-based
computing services MS Corp offers currently include
