https://www.taxtmi.com/caselaws?id=403923 The Tribunal allowed the appeal, determining that income from cloud hosting services was not classified as royalty or fees for technical services under the tax treaty and the Income Tax Act. The levy of interest under section 234B was set aside as it was consequential to the primary issues decided in favor of the appellant. The Tribunal's decision aligned with its previous rulings in the appellant's cases for earlier assessment years, emphasizing the non-exclusive license nature of the transactions. en-us Mon, 18 Jan 2021 00:00:00 +0530 Thu, 11 Feb 2021 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403923 The Tribunal allowed the appeal, determining that income from cloud hosting services was not classified as royalty or fees for technical services under the tax treaty and the Income Tax Act. The levy of interest under section 234B was set aside as it was consequential to the primary issues decided in favor of the appellant. The Tribunal's decision aligned with its previous rulings in the appellant's cases for earlier assessment years, emphasizing the non-exclusive license nature of the transactions. Case-Laws Income Tax Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403923