TMI BlogRoyalty receipts - subscription to cloud base service - The services are provided online via data centre...Royalty receipts - subscription to cloud base service - The services are provided online via data centre located outside India. The Cloud services merely facilitate the flow of user data from the front end users through internet to the provider’s system and back. The ld. AO has fallen in error in interpreting it as licensing of the right to use the above Cloud Computing Infrastructure and Software - Thus the subscription fee is not royalty but merely a consideration for online access of the cloud computing services for process and storage of data or run the applications. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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