https://www.taxtmi.com/caselaws?id=449961 Cloud and hosting service receipts were examined under section 9(1)(vii) and Article 12 of the India-USA DTAA to determine whether they constituted fees for technical services. The Tribunal applied the treaty "make available" test, requiring the services to transmit technical knowledge, skill, know-how or process to the recipient; on the recorded facts, that condition was not met. Relying on consistency with earlier Tribunal orders in the assessee's own case, the receipts were treated as protected by the treaty and not taxable in India. en-us Tue, 20 Feb 2024 00:00:00 +0530 Thu, 22 Feb 2024 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449961 Cloud and hosting service receipts were examined under section 9(1)(vii) and Article 12 of the India-USA DTAA to determine whether they constituted fees for technical services. The Tribunal applied the treaty "make available" test, requiring the services to transmit technical knowledge, skill, know-how or process to the recipient; on the recorded facts, that condition was not met. Relying on consistency with earlier Tribunal orders in the assessee's own case, the receipts were treated as protected by the treaty and not taxable in India. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449961