https://www.taxtmi.com/caselaws?id=286006 Cloud hosting receipts were held not to be royalty because customers obtained only access to hosting services, while the servers and related infrastructure remained under the service provider's control; the treaty definition of royalty was treated as exhaustive, so the domestic retrospective expansion could not enlarge the India-US treaty charge. The same receipts were also not taxable as fees for technical services or fees for included services, as they arose from standard hosting arrangements and no separate technical or consultancy service was established. Interest under section 234B was deleted because the recipient was a non-resident and, if tax was payable, it was deductible at source by the payer. en-us Wed, 29 May 2019 00:00:00 +0530 Fri, 07 Feb 2020 09:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286006 Cloud hosting receipts were held not to be royalty because customers obtained only access to hosting services, while the servers and related infrastructure remained under the service provider's control; the treaty definition of royalty was treated as exhaustive, so the domestic retrospective expansion could not enlarge the India-US treaty charge. The same receipts were also not taxable as fees for technical services or fees for included services, as they arose from standard hosting arrangements and no separate technical or consultancy service was established. Interest under section 234B was deleted because the recipient was a non-resident and, if tax was payable, it was deductible at source by the payer. Case-Laws Income Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286006