https://www.taxtmi.com/caselaws?id=365381 Receipts from managed hosting services were held not to constitute royalty, fees for included services, or consideration for the use of equipment under the Income-tax Act and the India-USA DTAA. The decisive distinction was that the assessee used servers, software and related infrastructure itself to perform services, while the customer obtained no independent right to use that equipment or software. On that basis, the payment was characterised as service income rather than payment for the use of, or right to use, scientific equipment, and the earlier ruling in the assessee's own case was followed. en-us Mon, 13 Aug 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365381 Receipts from managed hosting services were held not to constitute royalty, fees for included services, or consideration for the use of equipment under the Income-tax Act and the India-USA DTAA. The decisive distinction was that the assessee used servers, software and related infrastructure itself to perform services, while the customer obtained no independent right to use that equipment or software. On that basis, the payment was characterised as service income rather than payment for the use of, or right to use, scientific equipment, and the earlier ruling in the assessee's own case was followed. Case-Laws Income Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365381