record and includes telecom service providers, network service providers, internet service providers, web-hosting service providers, search engines, online payment sites, online-auction sites, online
section (2) of section 5, as the case may be, create his web page on the website of the Authority and enter all details
26QB under rule 31A after generating and downloading the same from the web portal specified by the Director General of Income-tax (System ... 26QC under rule 31A after generating and downloading the same from the web portal specified by the Principal Director General of Income-tax (Systems
also
seeks feedback and inputs from its customers through an
interactive web-page." Further, the Plaintiff submits that ... utility of the
features of the Internet and the World Wide Web and hence the
cause of action has arisen within the jurisdiction of this
services and innovations relating to information and communication, including telecom services, web based services, electronic and print services, digital and virtual services; (o) "institution" means
documents as may be prescribed. (3) The Authority shall operationalise a web based online system for submitting applications for registration of projects within a period
applicant for accessing the website of the Authority and to create his web page and to fill therein the details of the proposed project ... promoter for accessing the website of the Authority and to create his web page and to fill therein the details of the proposed project
growth of e-commerce and commercial activity over the world wide web, it has become possible for business to be conducted across the globe without ... address of a company on the Internet and is its web mark just like a trade or service mark and the plaintiff avers that
services rendered by the Petitioner
while engaged in Domain name registrations and Web Hosting
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Dmt 3 wp1479 ... Services were covered within the meaning of the expression
"web-site services" under a circular issued by the Central
Board of Direct Taxes
Commissioner Of Income Tax Delhi ??? Vi vs Web Commerce (India) Pvt. Ltd on 12 December, 2008
Author: Badar Durrez Ahmed
Bench: Badar Durrez Ahmed , Rajiv ... 2008
COMMISSIONER OF INCOME TAX
DELHI - VI ... Appellant
- versus -
WEB COMMERCE (INDIA) PVT. LTD ... Respondent
Advocates who appeared in this case:
For the Appellant
