https://www.taxtmi.com/highlights?id=71352 Income deemed to accrue or arise in India - Taxability of “cloud service fee” received by the assessee from customers in India - the payments received by the assessee from Indian Customer(s) from rendering AWS Services do not qualify as royalty under Article 12(3) of the India-USA DTAA and hence are not taxable in India. - AT en-us Mon, 07 Aug 2023 08:13:42 +0530 Mon, 07 Aug 2023 14:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71352 Income deemed to accrue or arise in India - Taxability of “cloud service fee” received by the assessee from customers in India - the payments received by the assessee from Indian Customer(s) from rendering AWS Services do not qualify as royalty under Article 12(3) of the India-USA DTAA and hence are not taxable in India. - AT Highlights Income Tax Mon, 07 Aug 2023 08:13:42 +0530 https://www.taxtmi.com/highlights?id=71352