https://www.taxtmi.com/caselaws?id=456655 Subscription receipts for access to software through cloud-based services were treated as not constituting royalty income under earlier ITAT Delhi decisions, so the resulting tax additions were not sustainable and were deleted in favour of the assessee. The analysis turns on the character of the cloud service payments as access receipts rather than royalty, with the stated effect that such receipts were not taxable in India as royalty income. en-us Mon, 25 Sep 2023 00:00:00 +0530 Wed, 07 Aug 2024 20:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456655 Subscription receipts for access to software through cloud-based services were treated as not constituting royalty income under earlier ITAT Delhi decisions, so the resulting tax additions were not sustainable and were deleted in favour of the assessee. The analysis turns on the character of the cloud service payments as access receipts rather than royalty, with the stated effect that such receipts were not taxable in India as royalty income. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456655