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

POONAM GANDHI 11 Nov 2023 17,181 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.

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Case Law Details

DCIT Vs Campus Eai India Pvt. Ltd. (ITAT Delhi)

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Author Bio

Name: POONAM GANDHI

Qualification: CA in Practice

Company: N/A

Location: AHMEDABAD, Gujarat, India

Member Since: 14 Feb 2019 | Total Posts: 4949

My Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

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