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2008 (3) TMI 327 - HC - Income Tax
Deduction of tax at source from payment made to non-resident – assessee 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 the USA. - According to the Assessing Officer, the assessee was liable to deduct tax at source from the payments made to the US party. - Assessing Officer invoked the provisions of section 9(1) (i) and section 9(1)(vii) - It was a simple case of payment for the provision a bandwidth. - Tribunal rightly came to the conclusion that there were no technical services provided by Teleglobe to the assessee and, therefore, the provisions of section 9(1) (vii) of the Act did not apply. No substantial question arises in the matter