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2. The relevant facts in this case are that the assessee is a domestic company in which public is not substantially interested and the assessee is engaged in the business of providing web hosting, mailing solutions, server collection, providing virtual dedicated servers, cloud computing, server management and server security, etc. That, on verification of expenses, it was found by the ld. A.O that the assessee has incurred an amount of Rs. 30,90,448/- against payment for the following services received.