https://www.taxtmi.com/highlights?id=104069 Cloud-based communication platform subscription fees are not royalty where subscribers receive only limited, non-exclusive access and no copyright, source code, intellectual property, or embedded process is transferred. The provider's use of technology and processes to deliver the service does not give subscribers a right to use those processes. Such receipts constitute business income and are not taxable in India absent a permanent establishment. Tax deducted at source credit requires factual verification before it may be allowed in accordance with law. en-us Wed, 23 Sep 2026 08:48:39 +0530 Wed, 23 Sep 2026 08:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104069 Cloud-based communication platform subscription fees are not royalty where subscribers receive only limited, non-exclusive access and no copyright, source code, intellectual property, or embedded process is transferred. The provider's use of technology and processes to deliver the service does not give subscribers a right to use those processes. Such receipts constitute business income and are not taxable in India absent a permanent establishment. Tax deducted at source credit requires factual verification before it may be allowed in accordance with law. Highlights Income Tax Wed, 23 Sep 2026 08:48:39 +0530 https://www.taxtmi.com/highlights?id=104069