TDS not deductible on web hosting services as such services are not royalty or FTS

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. Facts- The assessee is engaged in the business of computer software. The case of the assessee was selected for scrutiny through CASS. Statutory notices along with questionnaires u/s. 143(2) and 142(1) of the Income Tax Act, 1961, were issued to the assessee on various dates online through ITBA, asking the assessee to submit the ...