Web Hosting Services to Indian Entities cannot be treated as FTS

M/s. Savvis Communications Corporation Vs DCIT- International Taxation (ITAT Mumbai)

Undoubtedly, when the assessee receives an income on account of allowing a customer to use a scientific equipment, it does become taxable for the reason of its being characterized as such, but the use of a scientific equipment by the assessee, in the course of giving a service to the customer, is something very distinct from allowing the customer to use a scientific equipment. The true test is in finding out the answer to the fundamental que

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