https://www.taxtmi.com/caselaws?id=306696 The ITAT upheld the CIT(A)'s decision in favor of the assessee, ruling that the payment for web hosting charges to a US company did not amount to "royalty" under Section 9(1)(vi) of the Income Tax Act. Consequently, the assessee was not obligated to deduct tax at source under Section 195, and the addition by the AO under Section 40(a)(ia) was removed. The revenue's appeals for the assessment years 2007-08 to 2010-11 were dismissed. en-us Wed, 27 Apr 2016 00:00:00 +0530 Sun, 19 Feb 2023 02:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306696 The ITAT upheld the CIT(A)'s decision in favor of the assessee, ruling that the payment for web hosting charges to a US company did not amount to "royalty" under Section 9(1)(vi) of the Income Tax Act. Consequently, the assessee was not obligated to deduct tax at source under Section 195, and the addition by the AO under Section 40(a)(ia) was removed. The revenue's appeals for the assessment years 2007-08 to 2010-11 were dismissed. Case-Laws Income Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306696