services as follows:
(i) Application Integration
(ii) AS/400 server administration, technical consulting and processing
services
(iii) Audio Conferencing capabilities
(iv) Call accounting
(v) Action ... communications and processing services
(xix) Novell server support management and NT technical services,
including NT servers, Novell upgrade administration and support, NT
server backup
computers and servers in Denver, in the State of Colorado, USA. This master computer system is connected inter alia to Airline Servers to/from which ... preferences, the availability of special facilities, e.g. infant/senior citizen requirements, etc on a real-time basis. All input processing and output is managed
Amadeus Global Travel Distribution Sa ... vs Dy. Commissioner Of Income-Tax on 30 November, 2007
broadcasting, any
patent, trade mark, design or model, plan, secret formula
or process, or for information concerning industrial,
commercial or scientific experience, including gains
derived ... servers of the assessee, domain
registration being the precondition to web hosting etc, and
same being highly technical process and because of its
inherent quality
payer.
Further, it is also not a case where the secret process has been
passed on as per the terms of the agreement. I find ... facility does not fall under equipment "royalty" or "process royalty".
16. The learned Commissioner also taken into consideration the
dictum laid down
hosting server, contains website's
33
files and sends them back to the users' web browsers. Web
hosting companies specialize in storing ... server is basically a computer that usually runs websites. It is
used to host websites and contain one or more websites. It
stores web server
hosting server, contains website's files and sends them back to the users' web
browsers. Web hosting companies specialize in storing and serving ... server is basically a computer that
usually runs websites. It is used to host websites and contain one or more
websites. It stores web server
hosting server, contains website's files and sends them back to the users' web
browsers. Web hosting companies specialize in storing and serving ... server is basically a computer that
usually runs websites. It is used to host websites and contain one or more
websites. It stores web server
that in order to bring the
computer into networking specialized optic fibre cable are used and
computer signal waves have to be structured as compared ... computer can neither be assessed nor
stored back in the computer after processing. Reliance was placed on
the decision of Supreme Court v. Karnataka Power
same principle, the maintenance and support services provided by the
assessee are specialized in nature requiring specialised personnel having the
requisite technical knowledge, skill ... user. Even in
respect of services provided to Indian customers through system/servers located
outside India, Hon'ble ITAT, Kolkata has held
