Ostensibly, the aforesaid services involve setting up of support centres and
remote maintenance, which have been duly categorized as ITES by the CBDT ... software development services, as asserted by the assessee. Once the
segment of application support and infrastructure management services are
removed along with the exclusion
find
that the company service offering are in the areas of application
maintenance and development, enterprise resource planning, and
a specialized services like data warehousing
software programming services,
monitoring and database management services, database and
application maintenance services, customer support services,
establishment of data centres, infrastructure management
services, services related ... with Citigroup Inc. for delivery of technology infrastructure
services, application development and maintenance services
After acquisition by Wipro, name of Company was changed to
Wipro
Giesecke & Devrient India Pvt. Ltd., ... vs Dcit, New Delhi on 23 August, 2018
IN
updating and management of clients'
localized software and web content. Application maintenance includes
minor modifications and changes, maintenance of already existing
software depending
services rendered by the company under
the IT segment includes, application development, application maintenance and
support, verification and validation, enterprise application solutions, business
itself to be providing
services including data conversion, data migration, data
maintenance, application development, Photogrammetry and
outsourcing services. He placed reliance upon the decision
include custom application development, maintenance and production
support, package enabled consulting and implementation, technology
consulting and other solutions, including business process management
and solutions, product ... business solutions that leverage
technology. Its service offerings include custom application development,
maintenance and production support, package enabled consulting and
implementation, technology consulting and other
development units at Bangalore, Hyderabad
and Gurgaon provide IT services including application development, maintenance and testing
services. For these services, GIPL, is remunerated at cost
Group Inc. for a delivery of technology infrastructure
services and application development and maintenance service for six years
providing delivery of at least $500 million ... Citi Group Inc. for delivery of technology infrastructure
services Ltd. and application of maintenance service for a period of six year under
the agreement dated
