https://www.taxtmi.com/highlights?id=68281 FTS u/s 9(1)(vii) - the amount received by the assessee from web hosting services is ancillary to domain name registration services. That being the position emerging on record, the amount received has to be treated as FTS. - AT en-us Wed, 15 Feb 2023 10:41:18 +0530 Wed, 15 Feb 2023 10:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68281 FTS u/s 9(1)(vii) - the amount received by the assessee from web hosting services is ancillary to domain name registration services. That being the position emerging on record, the amount received has to be treated as FTS. - AT Highlights Income Tax Wed, 15 Feb 2023 10:41:18 +0530 https://www.taxtmi.com/highlights?id=68281