IT/ILT : Where assessee, engaged in distribution of recharge pens of various DTH providers via online network, paid web hosting charges to US based company for using its servers, since assessee did not possess and did not have any control over server or severs space being deployed by said company while providing e-services as per agreement, there was no scope to conclude that e-service charges paid to US company amounted to royalty
from www.taxmann.com Latest Case Laws https://ift.tt/2RLB4Mh
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