https://www.taxtmi.com/caselaws?id=441352 The Tribunal allowed the appeals for both assessment years, holding that payments received for cloud computing services were not taxable in India as royalty or fee for technical services under the Act and the India-USA Double Tax Avoidance Agreement. The Tribunal found that the services provided did not meet the criteria for royalty or FTS/FIS, as they were standard and automated without transfer of intellectual property or technical knowledge to customers. Other tax-related grounds were either not addressed or considered premature. en-us Tue, 01 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441352 The Tribunal allowed the appeals for both assessment years, holding that payments received for cloud computing services were not taxable in India as royalty or fee for technical services under the Act and the India-USA Double Tax Avoidance Agreement. The Tribunal found that the services provided did not meet the criteria for royalty or FTS/FIS, as they were standard and automated without transfer of intellectual property or technical knowledge to customers. Other tax-related grounds were either not addressed or considered premature. Case-Laws Income Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441352