The Mumbai Income Tax Appellate Tribunal issued a decision on 13 August 2018 on whether fees for web hosting services are taxable in India under the income tax treaty with the United States. The case involved Savvis Communications Corp. (Savvis), which in the 2010-11 and 2011-12 tax years earned income from the provision of managed web hosting services to two Indian companies.
In its return of income, Savvis claimed that the services rendered did not make available technical knowledge, expe…