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
gaming
services, high-definition mobile TV, video conferencing, 3D
Page 8 of 25
C/SCA/5548/2014 CAV JUDGMENT
television, and cloud computing ... wireless
services. The respondent's portfolio of products includes the
high speed broadband connectivity, communications,
entertainment and cloud services, which would enable the
respondent
sets of businesses: firstly; Cloud Computing Business ("CCB") and
secondly; Managed Services Division Business ("MSD Business") prior ... create any third party right or interest in
respect of their Cloud Computing Business valued by the
Plaintiff's Valuers M/s. Grant Thornton
including 31.08.2014 in order to facilitate the possible sale of the Cloud
computing business of the petitioner company.
5. Be that ... sale of software
products and IT services. The Company's product line is
in the private cloud computing and cloud based back
shows that it is engaged into
diversified services like product engineering services / outsourced
49
product development services - Includes product designing and
development product feature enhancement ... centre, Open Source competency centre, cloud
computing practice, mobility practice and BI practice. Because of
these highly diversified services, this company was not considered
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 engaged in manufacture,
distribution, marketing, sale of software products and its
services."
(2) It was observed that the items manufactured by the
Company ... employees have not taken any
ground to the effect that the Cloud Computing Business of the Company is worth
approximately INR 400 crores
data storage devices, hard
disks, pen drives, computer systems, tablets, memory
cards, e-mail repositories including any cloud based
servers, and to make a report ... same is retrieved, may be a
laptop, sever, computer, USB, hard disc and other physical storage
services and/or mediums, shall be sealed
Accounts
Department of the plaintiff company through its network of
computers and accountants. It is averred that the the defendant
through its Director ... freight charges. The plaintiff rendered the
services without any complaint and the defendant was fully
satisfied with the services rendered by the plaintiff. The
representative
M/S. Southern Technologies Ltd vs Joint Commnr. Of Income Tax, Coimbatore on 11 January
