Assessee operate a cloud computing platform, which
essentially comprises of hardware as well as software. The Assessee
provides cloud services for its customers to build ... automated services, which are available online.
Customers can select from the services offered according to their needs.
As explained by the Assessee, cloud computing provides
assessee-Company has availed cloud computing
services from Amazon Web Services Inc. (AWS) for its
online business needs. Cloud computing is an
arrangement in which ... chart of
summary of services availed. The first such
services are on account of service charges
for Elastic Compute Cloud. As per clause
assessee-Company has availed cloud computing
services from Amazon Web Services Inc. (AWS) for its
online business needs. Cloud computing is an
arrangement in which ... chart of
summary of services availed. The first such
services are on account of service charges
for Elastic Compute Cloud. As per clause
assessee-Company has availed cloud computing
services from Amazon Web Services Inc. (AWS) for its
online business needs. Cloud computing is an
arrangement in which ... chart of
summary of services availed. The first such
services are on account of service charges
for Elastic Compute Cloud. As per clause
assessee-Company has availed cloud computing
services from Amazon Web Services Inc. (AWS) for its
online business needs. Cloud computing is an
arrangement in which ... chart of
summary of services availed. The first such
services are on account of service charges
for Elastic Compute Cloud. As per clause
broadly consists of compute services and storage. These services are to be provided by CSP. Remaining part of the cloud contract included in Clauses ... purpose of understanding the scope of services;
It is submitted that all compute services and storage under heads
after giving effect to
the DRP orders the margin of computation of comparables in
both segment shall fall within the range. In aforesaid terms ... 1171/Del/2022
in providing product engineering, infrastructure management
and cloud computing services. Aptus is into diversified activities
as mentioned above and does not prepare
facts were that the assessee
provided standardized and automated computing services/AWS services
Page 19 of 33
ITA No. 3382/DEL/2023
Nunhems Netherlands ... exploit any of the Assessee's IPRs.
The provision of cloud computing services does not entail placing any
hardware at the exclusive disposal
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
