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Web Hosting Services Availed By The Assessee Do Not Constitute Royalty Or FTS Under India-Mauritius DTAA: ITAT

Published: November 7, 2023

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that web hosting services availed by the assessee do not constitute royalty or Fee for Technical Services (FTS) under the...

Source: livelaw.in

Related Topics:

Ajay WadhwaFee For Technical ServicesAmazon Web ServicesServices MauritiusVirtual Machine ServicesDelhi BenchIncome Tax Appellate TribunalTechnical ServicesIndia Mauritius Double Tax Avoidance AgreementAastha ChandraJudicial MemberIncome Tax ActAssessing OfficerHosting ServicesAccess ManagementVirtual Private CloudFor AppellantIndia MauritiusWeb Hosting Services