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

POONAM GANDHI 11 Nov 2023 20,991 Views 0 comment Print Income Tax | Judiciary

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.Please become a Premium member. If you are already a Premium member, login here to access the full content.

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Name: POONAM GANDHI

Qualification: CA in Practice

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Location: AHMEDABAD, Gujarat, India

Member Since: 14 Feb 2019 | Total Posts: 5254

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