Bom. HC: Court Just Concerned with Fair & Just Process While Determining Challenge to Tender Process  ||  Bombay HC: Collector Has Inherent Power to Review Administrative Orders  ||  Delhi HC: Merely Availing Service Won’t Qualify the Consideration as FTS  ||  Bombay HC: Elephant’s ‘Right to Quality Life’ to Prevail Over Human’s Right to Use Animals  ||  Kerala High Court: No Bar on Use of Automatic or Electric Vehicles for Driving Test  ||  Rajasthan HC: Cannot Pass Termination Order Questioning Integrity, without Holding Inquiry  ||  Delhi HC: CBI Cannot Use Section 91 of CrPC to Seek Demand Draft Suspected to be Proceeds of Crime  ||  SC: “Healthcare Services” in Service Tax Exemption Notification Includes Stem Cell Banking Services  ||  SC: In Cheque Dishonour Cases, Partners Would be Personally, Jointly and Severally Liable  ||  SC: S. 42 of Partnership Act Won’t Apply Where There Are More than 2 Partners in a Partnership Firm    

ITAT: Subscription to Cloud Services Not ‘Royalty’ as Per Indo-US Treaty - (15 Jul 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the subscription to cloud base service cannot be treated as royalty as per the India USA Double Taxation Avoidance Agreement.

Tags : ITAT   CLOUD SERVICES   ROYALTY  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved