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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

FTS u/s 9(1)(vii) - the amount received by the assessee from web ...


Web Hosting Income Classified as Fees for Technical Services u/s 9(1)(vii) of Income Tax Act.

February 15, 2023

Case Laws     Income Tax     AT

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

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