No Tax to be withhold on Server and Web hosting Charges under Indo-USA DTAA

ITO (TDS) Vs People Interactive (I) P Ltd. (ITAT Mumbai) The assessee is a owner/ host of website www.shaadhi.com where individuals can register and exchange the relevant information for matrimonial  alliances on payment of appropriate subscription amount. The facility is available to the resident as well as non residents. Vide service order dated 14.6.2004, the assessee availed the service of Rack space. The said contract was extended and modified on 1.1.2007. The Rack space offered advanced type of dedicated hosting solution to the assessee. The services provided by Rackspace to the assesse...