providing advanced analytics, artificial intelligence,
blockchain, business intelligence, data signs, cloud services
etc. The annual financials of this company available at page
A412 & A413 ... rendering
Enterprise transformation and change management, Digital
transformation services and Enterprise IT services but
segmental financials are not available as is apparent from
its financials
United Health Group Information ... vs Dcit, New Delhi on 25 August, 2020
IN THE INCOME
Unknown vs Google Llc on 20 October, 2022
Public Version
COMPETITION COMMISSION OF INDIA
Case
Highradius Technologies Private ... vs Deputy Commissioner Of Income Tax, ... on 12 November, 2025
आयकर अपील
Wipro Ge Healthcare Private Limited, ... vs Deputy Commissioner Of Income Tax, ... on 3 February, 2023
Bang/2022
to be information technology services as against computer
programming, consultancy and related activities as submitted by
the assessee in the synopsis. We therefore ... core business of this company is Enterprise
Application Development, Mobile Applications Development, Cloud
Enablement, UI Development and DevOps Implementation. In
addition, she submitted that this
that it is primarily
engaged in providing information technology services being
software testing and QA services and it also stated in the
segmental report ... press services that includes premedia work and e-distribution
services. Further it is submitted that this company is also
engaged in variety of services including
providing advanced analytics, artificial intelligence,
blockchain, business intelligence, data signs, cloud services
etc. The annual financials of this company available at page
A412 & A413 ... rendering
Enterprise transformation and change management, Digital
transformation services and Enterprise IT services but
segmental financials are not available as is apparent from
its financials
Bengaluru,6 the case was referred to the TPO for computation of
ALP u/s 92C of the Act with regard to international transactions ... operates within worldwide IBM organization as an Information
Technology Infrastructure Services [IT infrastructure Services]
IT(TP)A No.265/Bang/2021
Page
reasoning.
10.8 So, we hold that the services rendered to foreign
clients qualify as export of services prior to 01.07.2012.
Question No. 3: Whether Rule ... provider.
11.2 In the present case, the services rendered are
digital post-production services such as computer graphics,
digital restoration and reverse telecine, performed
