support, product release and
license management, SAAS/SOA services, web 2.0 services etc ; enterprise
application development services include customer relationship management,
enterprise resource planning, business ... Microsoft competency Centre, Sun
Java competency Centre, open source competency Centre, Cloud computing
practice, mobility practice and BI practice.
24
40. Ld. TPO observed that
Page 8 of 16
is apparent that the provision of software services cannot be said to be
transactions for use of or right ... absence of right to use of equipment or the cloud
server, the concept of cloud computing also cannot be invoked to tax the
above said
supply of goods and/services, is always available. But,
it is available in the air or cloud. Just as information is available in
the server ... screens of our computers only
after connectivity is established, the tax already paid on the inputs, is
available in the cloud. Such tax becomes
Steria India Ltd., Noida vs Addl.Cit, Speciaql Range-8, New Delhi on 28 September
Dcit, New Delhi vs M/S Microfoft India (R&D) Pvt. Ltd, New ... on
year the company is launching its SmartStyle computing line of products
targeted towards the upcoming Cloud Computing segment. As of now the
product ... software product. We find that the assessee is also engaged in
supplying services as well as software products to its AE, the function
providing advanced analytics, artificial intelligence,
blockchain, business intelligence, data science, cloud services etc.
45. Perusal of the disclosure of enterprise's reportable segment
explanatory ... providing advanced
analytics, artificial intelligence, blockchain, business intelligence,
data signs, cloud services etc. The annual financials of this
company available at page A412 & A413
that this company has earned revenue from technical services rendered,
CAD convergent drawings and software services. Therefore this
company is providing technical service which ... submitted that this company is engaged in web hoisting and cloud
computing activity. He has also referred to the Related Party
Transactions of this company
company was engaged in
providing high-end technical services, including analytics
services, testing services, dispute management, security
management etc. He also submitted that company ... Activities in the areas of business
intelligence, mobile payments, testing automation, cloud
computing etc. According to the Ld. Counsel, the company being
functionally dissimilar, cannot
Rajiv Chakraborty Resolution ... vs Directorate Of Enforcement on 11 November, 2022
Author: Yashwant Varma
Bench
