provisions of
Section 194J in respect of the payment for web hosting charges
amounting to Rs. 2.07,500/-. The appellant prays that the conclusion
reached ... being of the considered view that while for the „Web Hosting
Charges‟ of Rs. 2,07,500/-(out of total amount
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
services and is catering to 190 countries.
Therefore, looking to the host of services provided, it cannot be
held that assessee is providing simply ... support services.
Intra these heads of services, the assessee company is performing
host of functions which have been illustrated by the TPO in his
order
participation is not secured
by the payment in the current year
1.4 Hosting of the event:
Further, Clause 2.3 of the Agreement states as under ... Thus the annual payment to BCCI-IPL is intrinsically linked to
the hosting of the event for that year. In fact, there
DISPLAY OF PRODUCTS
6.1 In accordance with the requirements of the Host, and subject to
agreement with the concessionaires at any Stadium, Company ... exercised solely in accordance with IDI'S and/or the Host's
requirements and guidelines, including corporate and/or brand
identification guidelines applicable
unique requirements. Further, the
company also renders Internet services to a whole host
of customers."
52. Keeping in view the functional profile ... 2013
website provided by the taxpayer, the Iservice is into web hosting,
email services, spam filtering, domain names and DNS hosting
Annexure-B, there is a letter
confirming appearance of the assessee as host of ICC Award in Sidney
on 11th October ... confronted to the assessee, she flatly denied of having either hosted
the event or received the amount in question. She also referred to the
Affidavit
Ambrish Manoj Dhupelia, Mumbai vs Dcit Cen Cir 1, Mumbai on 23 October, 2017
आयकर
Hasmukh I Gandhi, Mumbai vs Dcit Cen Cir 1, Mumbai on 15 November, 2017
आयकर
simply let out part of its premises but
also provides a host of other complex services;
(b) the revenue received by the appellant is derived ... simply let out part of its premises but
also provides a host of other complex services;
(b) the revenue received by the appellant is derived
