https://www.taxtmi.com/caselaws?id=426786 The Tribunal concluded that payments made to Amazon Web Services (AWS) for web hosting services were not classified as "Royalty" under the Income Tax Act and the India-USA DTAA. The Tribunal found that the payments were for services rendered, not for acquiring rights in software or technology. As a result, Section 195 withholding tax was deemed inapplicable, and the disallowance under Section 40(a)(ia) was overturned. The appeal was allowed, and the disallowance made by the Assessing Officer and CIT (A) was directed to be deleted. en-us Tue, 23 Aug 2022 00:00:00 +0530 Thu, 25 Aug 2022 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426786 The Tribunal concluded that payments made to Amazon Web Services (AWS) for web hosting services were not classified as "Royalty" under the Income Tax Act and the India-USA DTAA. The Tribunal found that the payments were for services rendered, not for acquiring rights in software or technology. As a result, Section 195 withholding tax was deemed inapplicable, and the disallowance under Section 40(a)(ia) was overturned. The appeal was allowed, and the disallowance made by the Assessing Officer and CIT (A) was directed to be deleted. Case-Laws Income Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426786