TDS not deductible on web hosting & marketing services procured from US based entity

Brief of the case:

• The ITAT Chennai in the case of M/s. Matrimony.Com Pvt. Ltd. held that payments made by the assessee in the nature of webhosting and marketing expenses to US based service provider could not be taxed as Fees for technology services because there were not transfer of technology involved in render of services such that the services could be continuously used by the Indian company without recourse to the service provider.
• Thus, these payments are not liable to TDS u/s 195.
  

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