assessee further submitted that, it is the service provider
that hosts its cloud based aggregation software in its centre and
is powered at the backend ... services have been provided by
the assessee through API (being a hosted site). As a sample
agreement, we refer to the agreement with ICICI Bank
assessee further submitted that, it is the service provider
that hosts its cloud based aggregation software in its centre and
is powered at the backend ... services have been provided by
the assessee through API (being a hosted site). As a sample
agreement, we refer to the agreement with ICICI Bank
from the owner of the database, it avails facilities like
webhosting/cloud hosting services, data, bandwidth, link connectivity as
also various services such as legal ... Payments for
software license fee, access to various online databases, web hosting,
cloud computing, cloud space hiring, access of hardware access through
software, access
Facebook users. Hence the assessee makes
payments to Facebook for the advertisements hosted on the web for
seeking attention of facebook users.
6.2 The case ... business needs.
Cloud computing is an arrangement in which the cloud provider
hosts the shared computing resources such as hardware, software
applications
from the owner of the database, it avails facilities like
webhosting/cloud hosting services, data, bandwidth, link connectivity as
also various services such as legal ... Payments for
software license fee, access to various online databases, web hosting,
cloud computing, cloud space hiring, access of hardware access through
software, access
from the owner of the database, it avails facilities like
webhosting/cloud hosting services, data, bandwidth, link connectivity as
also various services such as legal ... Payments for software license fee, access to various
online databases, web hosting, cloud computing, cloud space hiring,
access of hardware access through software, access
Microsoft Azure, USA to avail the data Centre services for website
hosting, Data storage, processing and related services as
applicable. It was submitted that ... attributes of such
services were:
• the platform of the company would be hosted on the server
of the service provider;
• the company does not have
CAPL is the home company and the assessee is the host company and as per the secondment agreement between the two companies, the payment ... obligation of the home company i.e. M/s CAPL and the host company i.e. the assessee company herein is supposed to bear only
Caterpillar Inc.USA is the home company while the assessee is the host company and as per the secondment agreement between the two companies ... obligation of the home company i.e. Caterpillar Inc.USA. and the host company i.e. the assesee herein is supposed to bear only
CAPL is the home company and the assessee is the host company and as per the secondment agreement between the two companies, the payment ... obligation of the home company i.e. M/s CAPL and the host company i.e. the assessee company herein is supposed to bear only