Sunjoss Internet Pvt Ltd, New Delhi vs Ito Ward - 24(3), New Delhi on 29 March, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... JUDICIAL MEMBER
ITA No. 3954/Del/2019
Assessment Year: 2010-11
Sunjoss Internet Pvt. Ltd. VersuS Income-tax Officer,
211, Ansal Bhawan, 16 KG Ward
Times Internet Ltd., Gurgaon vs Addl. Cit, New Delhi on 4 May, 2023
THE INCOME TAX APPELLATE TRIBUNAL
DELHIBENCH 'G', NEW DELHI
Before ... 2022
(in ITA No. 1061/Del/2017 : Asstt. Year: 2009-10)
Times Internet Ltd., Vs. Addl. CIT,
5th Floor, Ecstasy IT Park, Plot
secure environment and businesses /
customers access these standard / common facility via the internet to
develop and run their own applications. Capacity can grow or shrink ... office at Singapore, was engaged in
business of providing access to an Internet- based Air cargo portal. The agents
could clarify doubts through the help
online database can
access it through regular web browsers such as Internet Explorer,
Google Chrome or Firefox on payment of subscription fee. The
customers ... access the online database on
a 24 hours basis from an agreed internet protocol range either
authenticated via user name and password or via Internet
online database can
access it through regular web browsers such as Internet Explorer,
Google Chrome or Firefox on payment of subscription fee. The
customers ... access the online database on
a 24 hours basis from an agreed internet protocol range either
authenticated via user name and password or via Internet
solely based on a random search
conducted on the google/internet for rate of scrap per kg
resulting in a hypothetical income being added which ... much lower than the market price. He
thereafter conducted search on the internet and concluded that
the sale price of scrap Katran ranged from
uploaded on 28th Sept 2012,
there was some problem in the Internet as well as Departmental Site
hence we were frequently facing error in uploading ... with password i.e.
(PAN+ DOI) in small fonts.
With all this internet & site problems we uploaded the return of Synergy
Waste Management
descriptions etc. Indian Hotels are
connected to the centralized reservation system through internet,
wherein hotels are responsible for the purchase and installation of
hardware, software ... internet connections. The Central Reservation
System is maintained outside India and the assessee has not deployed
any server data, data centre, portable device
common system,
upgrade and maintain
Server, upgrade IT a. Documents in
environment, internet relation to the
gateway management,
server monitoring
internet web access
provided ... maintain a common
system, upgrade and maintain server, upgrade IT environment,
internet gateway management, internet web access control, anti-virus
software updating and maintenance support
ground No. 8, the assessee has challenged taxability of
receipts from internet bandwidth charges as royalty income.
13
40. Briefly, the facts are, in course ... assessee had received an
amount of Rs.15,66,888/- towards internet bandwidth charges,
however, such income was not offered to tax in India. Being
