2008 (3) TMI 327

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.... 1. The Revenue is aggrieved by the order dated September 8, 2007, passed by the Income tax Appellate Tribunal, Delhi Bench "G" in I. T. A. No. 4560, Del/2003, relevant for the assessment year 2001-02. 2. According to the assessee, it is providing internet access of a certain bandwidth to its subscribers. The main server, on the basis of which the internet services are provided is located in t....

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....ion of tax at source in respect of payments made by the assessee to Teleglobe. Against the order passed by the Commissioner of Income-tax (Appeals), the Revenue preferred an appeal before the Tribunal and we find from a perusal of paragraph 10 thereof that the application of section 9(1) (i) of the Act was not pressed by the Departmental representative. The only question that arises, therefore, is....