https://www.taxtmi.com/caselaws?id=754811 The ITAT Delhi held that payments received by a non-resident assessee for cloud-based subscription services providing ongoing technical support and on-demand professional support do not constitute taxable royalty under Article 12(4)(b) of the India-USA DTAA. Following the SC decision in Engineering Analysis Centre of Excellence Private Limited, the tribunal determined that customized and differentiated technical services to various customers fall outside the scope of the "make available" clause for royalty taxation. The appeal was decided in favor of the assessee. en-us Wed, 26 Jun 2024 00:00:00 +0530 Fri, 28 Jun 2024 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754811 The ITAT Delhi held that payments received by a non-resident assessee for cloud-based subscription services providing ongoing technical support and on-demand professional support do not constitute taxable royalty under Article 12(4)(b) of the India-USA DTAA. Following the SC decision in Engineering Analysis Centre of Excellence Private Limited, the tribunal determined that customized and differentiated technical services to various customers fall outside the scope of the "make available" clause for royalty taxation. The appeal was decided in favor of the assessee. Case-Laws Income Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754811