2025 (6) TMI 1136

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....venue : Shri Abhishek Sharma, CIT-DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the final assessment order dated 03.12.2019 passed by the Dy. Commissioner of Income-tax, Circle, International Taxation-2(2)(2), New Delhi (hereinafter referred to as the Ld. AO) u/s 144C(13) r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') f....

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....umbai-Trib), the coordinate Bench of the Mumbai Tribunal vide decision dated 30.12.2024 has held that income received by the assessee towards domain registration services as per Article 12 of relevant DTAA would not be taxable in India. 3. Similarly, the web hosting services provided to the customers has also been considered by the coordinate bench in the case of the assessee and it is held as ....

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....s widely defined in the India UAE DTAA as the same has been defined under the provisions of the Act. We further find that after the insertion of Explanation 5 to section 9(1)(vi) of the Act by Finance Act 2012, the possession or control or location of the right, property, or information is not relevant under the provisions of the Act. However, we find that similar amendment has not been carried ou....

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....and mutually exclusive. Hence, the AO is directed to delete the addition on account of income from web hosting services. Accordingly, ground No. II raised in assessee's appeal is allowed." 4. Further, the coordinate Bench at Delhi in the case of GoDaddy.com LLC, wherein one of us, i.e., the Judicial Member was in the quorum, vide ITA No.1558 to 1561/Del/2022 and ITA No.3027/Del/2023, report....