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ITAT, Delhi: Fee for Cloud Services Not Royalty - (27 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi while granting relief to a subsidiary company of Information Technology giant Microsoft Corporation, Ministry of Law Corporation, has ruled that the subscription fee is not royalty but simply a consideration for online access of the cloud computing services.

Tags : INCOME TAX APPELLATE TRIBUNAL   INFORMATION TECHNOLOGY   MICROSOFT CORPORATION   MINISTRY OF LAW CORPORATION   SUBSCRIPTION FEE   ROYALTY   CLOUD COMPUTING  

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