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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