matters) Regulations, 2019
23. Operational Expenditure (OPEX).
- OPEX shall include services like Cloud Computing, Data Storage, Data Centre, Big Data Analytics tools, Advanced data visualization
Addl. Cit, Special Range-8, New Delhi vs St Microelectronics Pvt. Ltd., New ... on 7
been opined that the consideration received
from provision of web hosting services is not subject to tax as FTS / FIS:-
Decision of the coordinate bench ... wherein it was held
that the payments made for cloud computing / AWS services, which
inter alia includes cloud hosting, is not taxable
providing enterprise-
wide solutions across multiple industries, ERP, cloud computing, custom
software development, off-shore engineering services, designing,
architecting developing and maintenance of high availability ... held that, a company providing diversified services
including enterprise solutions and IT enabled services, viz., cloud
computing cannot be said to be comparable with
providing enterprise-wide
solutions across multiple industries, ERP, cloud computing, custom
software development, off-shore engineering services, designing,
architecting developing and maintenance of high availability ... held that, a company providing diversified services
including enterprise solutions and IT enabled services, viz., cloud
computing cannot be said to be comparable with
independently
without resorting back to the Appellant. Accordingly,
rendition of such services in no manner 'makes available'
any technical knowledge, experience, skill, know ... wherein it was held that the payments made for cloud
computing / AWS services, which inter alia includes cloud
18
hosting, is not taxable
been opined that the consideration received
from provision of web hosting services is not subject to tax as FTS / FIS:-
Decision of the coordinate bench ... wherein it was held
that the payments made for cloud computing / AWS services, which
inter alia includes cloud hosting, is not taxable
income from core comparable activity,
the ld. DR objected to compute the margins at segmental level.
10.4 We heard the rival submissions and gone through ... services of M/s Microland is that it
engaged in ITeS and Infrastructure management. Infrastructure management
services of Microland include cloud computing solutions, application
management
Resource Management.
The defendant is an enterprise providing a cloud based storage and
computing services. Pursuant to the mail dated 12.11.2019 by the
plaintiff ... Resource Management. The defendant is an enterprise providing a
cloud based storage and computing services. Pursuant to the mail
19
O.S. No.2464/2021
Miles Software Services Ltd. he submitted that, the functional
profile of the company is stated as providing cloud consulting, cloud regulations, cloud
application development ... reason
that this company provides broadband services and wireless internet-based
communication services as well as enterprise computing, mobile computing.
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