Corporate Centre Services-Rs.87,81,497/-
(v) Professional Fees-Data Processing,
Technical Assistance and related services - Rs.17,83,822/-
3.4. Professional Fees-Regional ... acceptable in this regard and
hence rejected.
3.7. Professional Fees-Data Processing Technical Assistance
and related services-Rs.17,83,822/-
The assessee submitted that
Telephone services for directing the calls;
(d) Secretarial services/assistance like steno services;
(e) Data processing and word processing facility;
(f) Conference room facility
temporary content storage,
devoid of processing capability or customer data, and that
they serve only to assist ISPs in bandwidth management.
Whether these appliances
connection with the Client's business and operations.
2. Provide data processing and other operational support for the Client in
connection with the Client ... staff which is
advising and assisting the staff of its AEs in corporate accounting, tax
matters, finance, data processing and other operations ought
Dynamic Portfolio Methodology on each
valuation day. Based on the data and information provided by AMIN, assessee
creates a model portfolio using the Dynamic Portfolio ... 7386/Mum/2016
or processing of data to assessee, which assessee could apply independently
without assistance and undertake such survey independently to the exclusion
follows:
"1. To design, develop, alter, make, manufacture, produce, process, assemble, contract, buy, sell, export, import, trade or lease, hire or otherwise deal ... systems and management relating to computers, computer machinery, computer installations, data processing and computer science."
4. The assessee company has been approved
learned AO has erred in subjecting to tax, the data processing fees
amounting to Rs.36,03,02,885 paid by Indian branch offices ... Office (BO) to the Head
office (HO) regarding the treatment of data processing fee paid by
Branch office to Head Office amounting
company are as follows:
1. To design, develop, alter, make, manufacture, produce, process, assemble, contract, buy, sell, export, import, trade or lease, hire or otherwise ... systems and management relating to computers, computer machinery, computer installations, data processing and computer science.
4. The assessee-company has been approved by the Government
including assistance on Intellectual Property related
matters)
• Marketing
ii . Technical services
• Technical Consulting
iii. Information technology related services
• Computer Advisory Services and Data Processing ... services as well as global strategies and policies that are
aimed at assisting its operations in increasing local revenues. The said
agreement copy is enclosed
Association are as follows:
"To design, develop, alter, make, manufacture, produce, process,
assemble, contract, buy, sell, export, import, trade or lease, hire or
otherwise ... system and management relating
to computers, computer machinery, computer installation, data processing
and computer science.
4 The assessee filed its return of income declaring
