https://www.taxtmi.com/caselaws?id=327654 Receipts from managed web hosting services were not royalty because the customers obtained only service access, not an independent right to use the servers, hardware, software or related infrastructure. Use of equipment by the service provider in delivering backup, maintenance, security and uninterrupted hosting remained incidental to the service and did not amount to use of scientific equipment by the payer. The consideration therefore did not fall within section 9(1)(vi) read with Explanation 2(iva), and the tax addition was deleted. en-us Thu, 31 Mar 2016 00:00:00 +0530 Fri, 12 Jun 2026 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327654 Receipts from managed web hosting services were not royalty because the customers obtained only service access, not an independent right to use the servers, hardware, software or related infrastructure. Use of equipment by the service provider in delivering backup, maintenance, security and uninterrupted hosting remained incidental to the service and did not amount to use of scientific equipment by the payer. The consideration therefore did not fall within section 9(1)(vi) read with Explanation 2(iva), and the tax addition was deleted. Case-Laws Income Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327654