reproduce the data in any material form to make any
translation in the data or to make adaptation in the data. The end user
cannot ... data
base. Transaction under consideration is for provision of accessing data
base of the assessee. Hence the same cannot be considered as royalty
under Article
access to the online facility operated
by it. The information / data accessed by the customers on the Appellant's database/
website does not constitute ... established that:
1. The provision of an online platform for data access constitutes the "use of a process."
2. The interactive nature
infrastructure, networks, computers, data servers,
etc. (together known as data center'). The assessee is responsible for
maintaining the data center in a good working ... Criteo India with
online data storage facility in such data center outside India and the
assessee does not have any data center or any other
customers. He submitted, the payments received
by the assessee for accessing data/information cannot be
characterized as royalty, as, while giving access to the database ... reproduce the data in any material form to
make any translation in the data or to make adaptation in the data.
The end user cannot
reproduce the data in any material form to make any
translation in the data or to make adaptation in the
data. The end user cannot ... data base. Transaction under consideration
is for provision of accessing data base of the assessee.
Hence the same cannot be considered as royalty under
Article
reproduce the data in any material form to make any
translation in the data or to make adaptation in the
data. The end user cannot ... data base. Transaction under consideration
is for provision of accessing data base of the assessee.
Hence the same cannot be considered as royalty under
Article
data sources/data bases. `(d)
The data was then customized/processed in accordance with the
requirements of the requestor; (e) The customized/processed data ... assessee was engaged in data processing/customization of data as it
18
ITA No.154/Del/2016
enabled conversion of data into information
typically involve performing the
following services:
• Data centre and systems management,
• Infrastructure management,
• Web hosting and internet access,
• Desktop solutions,
• Messaging services,
• Program management,
• Hardware ... enables the Group Companies to
enjoy greater mobility and real-time data access,
extend and leverage existing infrastructure and
40
enhance service delivery with
addresses, etc. access to key corporate clients worldwide.
• Promoting hotels to airline partners.
• Participation in American Express membership programmes.
• Access to customer data of Sheraton ... provide access to key corporate clients worldwide.
• Promoting hotels to airline partners.
• Participation in American Express membership programmes.
• Access to key customer data of Sheraton
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
