observed that while rendering managed
services, the assessee provides entire server hosting services and carries out
support services of the server for enabling efficient ... lessee for all practical purposes.
They observed, the provision of hosting service inherently involves use of
assessee's hardware and software by the person
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
appellant are as follows:
Ground no. 1: Income from cloud hosting services is erroneously held as royalty
within the meaning of explanation 2 to section ... directions of the Hon'ble DRP erred in holding that cloud
hosting system is combination of hardware, software and networking elements
that constitutes industrial
contested that
above payment was made to non-resident person for web hosting
charges for availing dedicated space on servers stationed outside
India, under ... Officer, M/s
Rackspace has provided not only web space, but a host of
technical services through their dedicated support team
erred in holding that the web hosting services provided/rendered by the
Appellant qualify as fees for included services as per Article ... erred in not appreciating that the Appellant has characterized income from
web hosting services as royalty and already offered the same
assets taken over by the Appellant.
4.0 Disallowance of SMS and server hosting charges
4.1 That on the facts and in the circumstances ... Learned CIT(A) erred in upholding the disallowance of server
hosting charges and SMS purchase charges amounting to Rs. 1,66,90,240
under section
payment of web hosting charges."
3. The Ld.CIT(A) has erred, in the facts and circumstances of the case ... holding that the payment by the assessee of web Hosting charges does not fall
in the definition of Royalty for the purpose
Corporate Website designing, Application Development, Search Engine
Marketing, Flash development, Web-hosting etc. On the basis of
intelligence, the department conducted investigation against the appellant ... line animation for up gradation service
related to IT software.
(v) Web Hosting -To access website through computer network
(vi) Web server Domain sale packages
Kreative Hosts Atria Private Limited , ... vs Dy. Commissioner Of Income Tax , ... on 6 January, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL,
HYDERABAD ... 2020
Assessment Year : 2013-14
M/s. Kreative Hosts Atria Pvt Vs. DCIT, Circle-2(1),
Ltd., C/O. P. Murali
designation or the working responsibilities of the employees in the
"host Company".
4.3 He argued that a tripartite secondment contract is executed
between ... split into two, one
Home Currency Element and another is Host Currency Element and
approximately 80% of the salary is paid at home country
