https://www.taxtmi.com/caselaws?id=306467 Services for cloud infrastructure, colocation, mainframe and data recovery performed from facilities in the USA were held not taxable in India as fees for technical services, because the income-generating activity and source of services were outside India and the exclusion in clause (b) to section 9(1)(vii) applied. Treaty protection under Article 12(4)(b) of the India-USA DTAA was also available because the services were only facility and infrastructure support and did not make available technical knowledge, skill, knowhow or processes to the recipient. The Revenue's challenge to the deletion of the addition therefore failed. en-us Mon, 28 Nov 2022 00:00:00 +0530 Wed, 01 Feb 2023 08:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306467 Services for cloud infrastructure, colocation, mainframe and data recovery performed from facilities in the USA were held not taxable in India as fees for technical services, because the income-generating activity and source of services were outside India and the exclusion in clause (b) to section 9(1)(vii) applied. Treaty protection under Article 12(4)(b) of the India-USA DTAA was also available because the services were only facility and infrastructure support and did not make available technical knowledge, skill, knowhow or processes to the recipient. The Revenue's challenge to the deletion of the addition therefore failed. Case-Laws Income Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306467