https://www.taxtmi.com/caselaws?id=403541 Cloud hosting receipts were treated as service income, not royalty, because customers had no physical possession, control, or dominion over the servers or infrastructure, and a domestic retrospective amendment could not expand the India-US treaty definition without a corresponding treaty change. The same receipts were also not taxable as fees for technical services or fees for included services on the same factual and legal matrix. Interest under section 234B was held not leviable on a non-resident recipient where tax was deductible at source by the payer. The assessee succeeded on all issues. en-us Fri, 29 Jan 2021 00:00:00 +0530 Sat, 30 Jan 2021 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403541 Cloud hosting receipts were treated as service income, not royalty, because customers had no physical possession, control, or dominion over the servers or infrastructure, and a domestic retrospective amendment could not expand the India-US treaty definition without a corresponding treaty change. The same receipts were also not taxable as fees for technical services or fees for included services on the same factual and legal matrix. Interest under section 234B was held not leviable on a non-resident recipient where tax was deductible at source by the payer. The assessee succeeded on all issues. Case-Laws Income Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403541