receipts from
provision of cloud hosting services are also in
the nature of technical services/ fees for
included services within the meaning of
explanation ... resident of USA. The
assessee is managed cloud computing company and providing services
to its customers on payment of monthly fees and usage based
held that the consideration received by
assessee for providing managed hosting services is not for the use of or
right to use of scientific equipment ... hosting, cloud computing,
collocation, Network connectivity and IT consulting supported by
assessee's global data centre. The assessee delivers IT Infrastructures as
services
order, we find that
assessee is providing only routine software development services to its AE
which is not in dispute. The assessee's margin ... technology infrastructure support services. We also find
that the said company provides services like data analytics, applications,
business processes, cloud computing, consulting, digital, eco energy
Software Development Company,
having special expertise in emerging technologies such as Cloud computing
business intelligence, etc. Therefore, the same cannot be compared with the
assessee ... Software Development
Company, having special expertise in emerging technologies such as Cloud
computing business intelligence, etc. Although, it is involved in diversified activities
Dialogic Networks (I) P.Ld, Pune vs Asst Cit Cir 3(3), Mumbai on 27
relation to use of computer software and/or for the use of process or
for rendering of services in relation to those items. Referring ... assessee,
observed that the services provided by the assessee is not limited to
rendering of on-call services like removing problems and attending
complaints
mapping services, Telecom & CATV
services, Engineering and project management services and digital media &
Project management services and balancing Cognitive strength of human
mind ... Application,
Content Management services and IT enabled services and no separate
segment are reported by the Company. The list of services provided by
Cygnet pertains
2784/MUM/2023 (A.Y. 2015-16)
NTT Global Data Centers & Cloud
Infrastructure India Private Limited
liability is ascertained liability and non-payment ... Appellant in country outside India in
respect of the fees for technical services and thereby subjecting the
same income to double taxation alleging non-submission
Red Hat India Pvt Ltd,Mumbai vs Aadl/Jt/Dy/Acit/Ito, Mumbai on 28
mapping
services, Telecom & CATV services, Engineering and
project management services and digital media & Project
management services and balancing Cognitive strength of
human mind ... mapping
services, Telecom & CATV services, Engineering and
project management services and digital media & Project
management services and balancing Cognitive strength of
human mind
