without information technology.
Examples of OIDAR services are found to be as under
- Advertising on internet
- Providing cloud services (Google drive)
- Provision of e-books ... information, retrievable or otherwise, to any
person, in electronic form through a computer network
- Online gaming (Steam).
It was therefore, alleged that services provided
dated 09.11.2016) defines OIDAR
services to mean -
"Online information and database access or retrieval services" means
services whose delivery is mediated by information ... 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
follows:-
„(ccd) "online information and database access or retrieval services"
means services whose delivery is mediated by information technology
over the internet ... 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
clear that the
services provided is in the nature of transfer of right to use a computer
software, including granting of license which ... solely in
connection with the Indix Data services. From a combined understanding
of the assessee's services, as per agreement between the parties
assessee is disputing the inclusion of two
comparables, namely, a)Capgemini Business Services (I) Limited("Capgemini") on the ground
of functional dissimilarity ... submitted that Capgemini is engaged in provision of BPO
services, Cloud services, Business Information Management services and other IT related
services. He also submits that
Madhuri Devi vs Sanjay on 24 December, 2025
IN THE COURT OF SH. AAKASH SHARMA
business process outsourcing services and other allied
information technology/cloud-based services and softwares to the
various entities as per their requirements.
Defendants ... operating systems software, business and other
applications software, computer games software for all platforms,
whereas Consultancy services included providing customized
software after analyzing user
COMM) 26/2023 Judgment dated 03.02.2026
M/s Team Computers Pvt. Ltd. Vs. M/s Asphra Skills Pvt. Ltd. & Anr. Page ... global face for infrastructure solutions, cloud
solutions, business apps, digital experience solutions, infrastructure
managed services and IT financial services.
5. The defendant
possession kept in any form
including on emails, CD, DVD, cloud data, laptop, computer,
phone, pen drive, tablet etc. to the plaintiff, and to pass ... private limited company engaged in the business
of providing products and services for passenger safety by using
IOT and machine-to-machine communications, amongst other
starter report as Ex.PW1/10.
10. Internet generated computer copy of TDS
documents reflecting transactions between the plaintiff
and the defendant ... various on-
line web services like bulk messages, whatsapp service, cloud
call centre solution and other allied web services and plaintiff
provided the same
