9911796707
TMI Blog2008 (3) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 the USA. For the services rendered by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 about the applicability of section 9(1) (vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 9(1) (vii) of the Act did not apply. 5. We find that the Tribunal has rightly dismissed the appeal after taking into consideration the agreement between the assessee and Teleglobe and nature of services provided by Teleglobe to the assessee. It was a simple case of payment for the provision a bandwidth. No technical services were rendered by Teleglobe to the assessee. 6. On a consideration o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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