Case Law Details
Case Name : DCIT Vs Campus Eai India Pvt. Ltd. (ITAT Delhi)
Appeal Number : ITA No. 355/Del/2021
Date of Judgement/Order : 20/10/2023
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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DCIT Vs Campus Eai India Pvt. Ltd. (ITAT Delhi)
ITAT Delhi held that availment of web hosting services do not constitute royalty or FTS and hence payments made thereof for such services are not chargeable to tax in India. Accordingly, TDS not deductible on the same.
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