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...submitted that the assessee provides Cloud Computing Services. He submitted, in the year under consideration, the assessee had income from Cloud Computing Services as well as professional and training...services. He further submitted, though, there are several decisions of the Tribunal holding that receipts from Cloud Computing Services are not in the nature of priority, however, the Assessing Officer...
...erred in not appreciating that standard and automated cloud computing services are not taxable as FTS under the Act or the Tax Treaty.
2.2 That on the facts and...circumstances of the case and in law, the AO/DRP erred in not appreciating that the appellant merely provides standard and automated cloud computing services to its customers which do not make...circumstances of the case and in law, the AO/DRP erred in not appreciating that standard and automated cloud computing services are not taxable as FTS under the Act or the Tax Treaty...
.... IICP connected with cloud computing and promised to assure job on completion. The complainant submits that impressing upon the advertisement, brochure and the assured services of the opposite parties..., the complainant has joined the Cloud Computing course after due counselling, by the employees of the 2 oppositend party namely; Ms. Deepika and the Branch Manager, Mr. Vasanth. The opposite parties has...Certified Cloud Professional Course i.e. IICP connected with cloud computing and promised to assured job on completion. Further the complainant contended that impressing upon the advertisement and...
...including
cloud computing and computer software, and that, in the process of running its
business, the complainant-company entered into a Subscription Agreement for
Google...
...
engaged in the business of providing Cloud Computing Services to customers around the world. He submitted, based on proceedings under Section 201/201(1A) of the Act conducted...that the receipts of the assessee from Cloud Computing Services are in the nature of Royalty and Fee for Technical Services (FTS)/Fee For Included Services (FIS), hence, chargeable to tax in India. He...receipts from Cloud Computing Services, different benches of the Tribunal have held that the receipts cannot be treated as Royalty/FTS. Further, he submitted, the Assessing Officer has made computational...
...-US DTAA].
3. The Assessee contends to the contrary and claims that its receipts are for providing standard cloud computing services, which are not chargeable to tax...?
2.4 Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in holding that the payments received by the assessee on account of cloud computing is not...application or enjoyment of the right property or information in the form of a online cloud computing for which it is entitled to royalty?
2.5 Whether the Ld. ITAT...
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...material on record, it is observed that the present demand arises out of additions made by the Assessing Officer by treating the income derived from sale of software licenses and cloud computing services...
...erred in not appreciating that standard and automated cloud computing services are not taxable as FTS under the Act or the Tax Treaty.
2.2 That on the facts and...circumstances of the case and in law, the AO/DRP erred in not appreciating that the appellant merely provides standard and automated cloud computing services to its customers which do not make...circumstances of the case and in law, the AO/DRP erred in not appreciating that standard and automated cloud computing services are not taxable as FTS under the Act or the Tax Treaty...
...Learned Single Judge inter alia restrained the Appellant from disposing of, alienating or transferring its interests in its Cloud Computing Business. In that ad-interim order, the Learned Single Judge.... Hence, the submission of the Respondent was that since the Cloud Computing Business remained to be the only business of the Appellant from 27 September 2011, the true material for making the correct...valuation of the Cloud Computing Business ought to have been, but was not furnished to the valuer. In this background, the Division Bench directed the Appellant to furnish to Ernst and Young a copy of...
...
will not dispose of, sell, transfer, alienate or create any third party right or interest in respect of the cloud computing business of defendant No.1. Thereafter on 25 Novem...2011 held that for the purpose of deciding the application, valuation of the cloud computing business of defendant No.1 be made by reputed valuers and the valuation report placed before the Court. The...beyond injunction against disposal, alienation, transfer, creation of third party interest in respect of cloud computing business:-
"1. Pursuant to the Order dated...
...Singapore Pte. Vs. Dy. D.I.T. Circle2(2) ITA No. 4915/DEL/2016 [A.Y 2010-11] with six other connected was relied to contend that subscription to the cloud computing services...system and back. The ld. AO has fallen in error in interpreting it as licensing of the right to use the above Cloud Computing Infrastructure and Software (para 10.5 of the Ld. AO...order). Thus the subscription fee is not royalty but merely a consideration for online access of the cloud computing
7...
...cloud computing services do not give rise royalty income. The Ld DR supported the findings of Tax authorities below.
7.1 Giving thoughtful consideration to the...through internet to the provider's system and back. The ld. AO has fallen in error in interpreting it as licensing of the right to use the above Cloud Computing Infrastructure and Software (para...10.5 of the Ld. AO order). Thus the subscription fee is not royalty but merely a consideration for online access of the cloud computing services for process and storage of data or run the...
...relied to contend that subscription to the cloud computing services do not give rise royalty income. The Ld DR supported the findings of Tax authorities below... and back. The ld. AO has fallen in error in interpreting it as l icensing of the right to use the above Cloud Computing Infrastructure and Software (para 10.5 of the Ld. AO... order). Thus the subscription fee is not royalty but merely a consideration for online access of the cloud computing
5...
...cloud computing services do not give rise royalty income. The Ld DR supported the findings of Tax authorities below.
7.1 Giving thoughtful...of the right to use the above Cloud Computing Infrastructure and Software (para 10.5 of the Ld. AO order). Thus the subscription fee is not royalty but merely a consideration for... online access of the cloud computing services for process and storage of data or run the applications.
7.2 While dealing with similar question...
...subscription to the cloud computing services do not give rise royalty income. The Ld DR supported the findings of Tax authorities below.
7.1 Giving thoughtful consideration to.... The ld. AO has
fallen in error in interpreting it as licensing of the right to use the above Cloud
Computing Infrastructure and Software...
Corporation (MOLC) on substantive basis.
3.2 Further the AO had considered the receipts from Cloud Services as user
based on royalty...
...information retrieval mechanism has to be set up with huge capacity for which “cloud computing technology” would have to be used with the involvement of experts. The same would involve several issues...digital media-in whichever way it is stored i.e., on CD's/pen drives/cloud, is far less space consuming than the space required for preservation of manually recorded proceedings/statements on paper...
...petitioner and further direct the respondents to sanction the educational loan of Rs.3,90,000/- for his son Balamurugan for his B.C.A. (Cloud Computing) Course of 3 years at Anupama College of Management...
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...Himachal Pradesh ("Himachal Property"), .against Defendant No. 2 and 3 in respect of their holding of 23,93,700 Equity Shares and 6,66,500 Equity Shares respectively in Micro Cloud Computing Private...