erred in not appreciating that standard and automated cloud computing
services are not taxable as FTS under the Act or the Tax Treaty.
2.2 That ... respectively being amount received as "cloud service fee"
from customers in India towards cloud computing services rendered by the
assessee from outside India
teaching in the Centre, in
areas such as Neural Networks, Cloud Computing, Machine Learning etc.;
role as academic member of the Committee of Studies ... areas of research such as 'Machine Learning' and 'Cloud Computing';
conducting teaching classes for Ph.D., coursework, setting question papers
Dcit, Circle-4(2), New Delhi vs Campus Eai India Pvt. Ltd., New Delhi on
2023
engaged in the business of providing Cloud Computing Services to customers
around the world. He submitted, based on proceedings under Section ... Assessing
Officer held that the receipts of the assessee from Cloud Computing Services are
in the nature of Royalty and Fee for Technical Services
senior counsel appearing for the assessee
submitted that the assessee provides Cloud Computing Services. He submitted,
in the year under consideration, the assessee had income ... from Cloud Computing
Services as well as professional and training services. He further submitted,
though, there are several decisions of the Tribunal holding that receipts
page 13, for
FY 2014 15, main product of the company is computer hardware, for
which of total turnover is 100. Further as per page ... Automation Services including Infrastructure Managed Services,
Breakfix Services, Managed print Services, cloud Computing, Systems
Integration Services, and Applications Development and Maintenance.
Thus the services offered
page 13, for FY 2014
15, main product of the company is computer hardware, for which of total
turnover is 100. Further as per page ... Automation Services including
Infrastructure Managed Services, Breakfix Services, Managed print Services,
cloud Computing, Systems Integration Services, and Applications Development
and Maintenance. Thus the services offered
2023
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2.1 Petitioner no. 1 - AZURE platform is a cloud computing
platform which is a comprehensive set of cloud services that
offer developers ... platform or
device. A detailed description of the petitioners' cloud
computing offerings is stated in the written statement. 'AZURE'
was first announced
availing their remedies in Indian Courts. In the
present age of cloud computing and diminishing
national boundaries in data storage, conventional
concepts of territoriality cannot
view of the conclusion that AWS USA provides cloud
computing services through infrastructure in the form of regions,
availability zones, data centres located in India
