part of the order along with other payments for software and data access.
14. Also as per the extract of the agreement it is inferred ... part of the order along with other payments for software and data
access. Also the advertisements payments are discussed as above in
Facebook Ireland
commerce transactions similarly
involve the provision of the use of, or access to, data and
software (see, for example, categories ... data and software (even
if related to management), or functionality of that data or
software, available for a fee. The fact that this data
their business. M/s Gartner group issues licenses for
using its data base. The assessee has subscribed the license and
accordingly, it has made ... that the payments made to Gartner
group towards subscription charges to access data base and research
products is in the nature of royalty both under
advertiser. The assessee has no control or access to
the software, Algorithm and data centre. The server on which the
Adword program runs are located ... access to the back-end, Google India
cannot perform its marketing and distribution
activities. Google India has access to the processes
running on the data
advertisers.
In order to perform these activities GIPL will have to access the data centres
running the Google Adwords platform which are located outside India ... Google website: These services mainly involve IT enabled data processing
work. The data comes from the customer and is routed to GIPL through a
workflow
resource
is a repository of collated data of various financial data to
which the user has granted access Hence ... made available for constant use by
the applicant for transmission of data. The access line
is installed for the benefit of the applicant. Therefore
resource
is a repository of collated data of various financial data to
which the user has granted access Hence ... made available for constant use by
the applicant for transmission of data. The access line
is installed for the benefit of the applicant. Therefore
software license fee, access to various online databases, web hosting,
cloud computing, cloud space hiring, access of hardware access through
software, access to online software ... purchase of software, access to various
databases, cloud computing, cloud space hiring, access of hardware
overseas through software, access to online software training,
membership fees
software license fee, access to various online databases, web hosting,
cloud computing, cloud space hiring, access of hardware access through
software, access to online software ... purchase of software, access to various databases, cloud
computing, cloud space hiring, access of hardware overseas through
software, access to online software training, membership fees
software license fee, access to various
online databases, web hosting, cloud computing, cloud space hiring,
access of hardware access through software, access to online software ... purchase of software, access to various databases, cloud
computing, cloud space hiring, access of hardware overseas through
software, access to online software training, membership fees