https://www.taxtmi.com/caselaws?id=258913 Data storage space charges paid to a non-resident were treated as business income outside Indian tax net where the recipient had no permanent establishment in India and the payment was not shown to be consideration for use of equipment, royalty, or fees for technical services; on that basis, disallowance under section 40(a)(i) for failure to deduct tax at source was deleted. On the exemption issue, section 10B relief was held to require approval as a hundred per cent export-oriented undertaking by the competent statutory Board, and STPI approval alone was insufficient. The alternative claim under section 10A was not examined below, so the matter was remitted for fresh consideration of section 10B and, if necessary, section 10A. en-us Fri, 30 Jan 2015 00:00:00 +0530 Fri, 15 May 2015 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258913 Data storage space charges paid to a non-resident were treated as business income outside Indian tax net where the recipient had no permanent establishment in India and the payment was not shown to be consideration for use of equipment, royalty, or fees for technical services; on that basis, disallowance under section 40(a)(i) for failure to deduct tax at source was deleted. On the exemption issue, section 10B relief was held to require approval as a hundred per cent export-oriented undertaking by the competent statutory Board, and STPI approval alone was insufficient. The alternative claim under section 10A was not examined below, so the matter was remitted for fresh consideration of section 10B and, if necessary, section 10A. Case-Laws Income Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258913