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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  

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