influences and that measurement of these services can effectively be divided into Host (H) Network (N), and Customer Premises (P) components.
The goal is that ... that emphasis be placed on Prime Times.
5.1.1. Global Regional and Market:
- Host and Network functions are classified as being Global, Regional or Market based
which is connected with the Airlines on-line inventory systems (the Airlines host) located across the globe, processes the request and sends the result which ... selects the flight and places a request for booking with the Airlines host which is routed through the mainframe of the appellant. The Airlines host
Godaddy India Domains Income Tax, Circle-
Circle-1(3)(1),
& Hosting Services
Services Pvt.Ltd., International Taxation,
Unit 003, Tower 4A, New Delhi ... declaring income of
`20,42,77,864/- being the receipt from web hosting services/on
demand sale. The assessee offered the same as income from
agreements with various Airlines
[„Participating Carrier Agreement] by providing interconnectivity between the
host computer of the individual Airline and the Amadeus CRS created ... ADIT
ITA No. 1494/Del/2011
(Assessment Year: 2006-07)
carriers host computer mainframe located at the Airlines head offices. The
reservations are made/ finalized
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
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
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
Daddy India Delhi
Domains and Hosting
Services Private Limited
01A167,First Floor, We
Work Bristol Chowk, Platina
Tower, MG Road, Sector -
28, Gurgaon
(APPELLANT) (RESPONDENT ... erred in holding
that the Appellant's receipts from web hosting, sale of on
demand products, web designing, SSL certification
services etc. amounting
ACIT,
C/o Go Daddy India Domains and Circle 1(3)(1),
Hosting Services P. Ltd., International Taxation,
st
1 Floor, 01A167, Wework New Delhi ... engaged in the business of providing facilitation of
domain name registration, web hosting, web designing, SSL certification and
other services. The nature of the services
