assessee further submitted that, it is the service provider
that hosts its cloud based aggregation software in its centre and
is powered at the backend ... services have been provided by
the assessee through API (being a hosted site). As a sample
agreement, we refer to the agreement with ICICI Bank
with OIT Managed Services Mauritius for
provision of Amazon Web Service, Hosting Service, Identity and Access
Management, Virtual Private Cloud, Virtual Machine Services ... following finding:-
i) The services being provided are not standalone hosting services, these
are Amazon Web Services (AWS) based services which run ultimately
Income tax Act, 1961 on the non-
deduction of TDS on server hosting and sms charges by holding them
as Royalty payments without appreciating ... appellant to foreign services providers for on account of server
hosting charges and SMS charges under section 40(a)(i) of the Act.
The assessing
paid salary and wages
at par with the regular employees of those host Institutions. Hence, this OA
was filed with the following prayers ... their pay at par with the employees of
the Institutions which have hosted their respective HRRCs.
11. In respect of limitation, the applicants have taken
amount paid on account of server charges for the purpose of hosting websites did not amount to rendering of any services by these companies ... with domain name register. The hiring of server and providing of web-hosting services were in the nature of technical services. Thus the payments made
Trophy and the N.K.P. Salve
Challenge Trophy, etc are also hosted by the BCCI and / or its
Member State Association(s) including Respondent ... detailed in paragraph 3 hereinabove, on the solemn
assurance that they shall host these cricket matches on a ground in a
cricket stadium which would
Wild West Domains, LLC बनाम ACIT,
Go Daddy India Domains and Hosting Vs. Circle-3(1)(1), Int.
Services Private Limited, First Floor, Taxation,
01A167 ... India-USA DTAA.
TAXABILITY OF INCOME FROM DOMAIN NAME
REGISTRATION. WEB HOSTING. WEB DESIGNING. SSL
CERTIFICATION SERVICES ETC.
3. On the facts and circumstances
from the owner of the database, it avails facilities like
webhosting/cloud hosting services, data, bandwidth, link connectivity as
also various services such as legal ... Payments for
software license fee, access to various online databases, web hosting,
cloud computing, cloud space hiring, access of hardware access through
software, access
Facebook users. Hence the assessee makes
payments to Facebook for the advertisements hosted on the web for
seeking attention of facebook users.
6.2 The case ... business needs.
Cloud computing is an arrangement in which the cloud provider
hosts the shared computing resources such as hardware, software
applications
Department of Tourism of India on its portal. Th e banner
advertisement hosting services did not involve use or right to use
by the assessee ... site through which an enterprise carries on its business
to be hosted on the server of an Internet Service Provider (ISP).
Although the fees paid
