https://www.taxtmi.com/highlights?id=78985 The ITAT, an Appellate Tribunal, addressed the issue of whether income deemed to accrue or arise in India through royalty and fees for technical support services. The tribunal analyzed the "make available" clause in the India-USA DTAA and determined that the services provided were customized and differentiated, not constituting royalty. Referring to a Supreme Court decision, it was held that payments to non-resident vendors for technical support were not taxable as royalty under the DTAA. Consequently, revenue from cloud-based services subscriptions was deemed non-taxable under the India-US DTAA. The decision favored the assessee in this case. en-us Mon, 01 Jul 2024 08:32:07 +0530 Mon, 01 Jul 2024 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=78985 The ITAT, an Appellate Tribunal, addressed the issue of whether income deemed to accrue or arise in India through royalty and fees for technical support services. The tribunal analyzed the "make available" clause in the India-USA DTAA and determined that the services provided were customized and differentiated, not constituting royalty. Referring to a Supreme Court decision, it was held that payments to non-resident vendors for technical support were not taxable as royalty under the DTAA. Consequently, revenue from cloud-based services subscriptions was deemed non-taxable under the India-US DTAA. The decision favored the assessee in this case. Highlights Income Tax Mon, 01 Jul 2024 08:32:07 +0530 https://www.taxtmi.com/highlights?id=78985