The HC dismissed the Revenue's appeal, finding no substantial ...

Cloud Service Payments Not Royalty: Tax Authorities Lose Appeal on Income Classification Under DTAA Article 12(3)

May 28, 2025

Case Laws Income Tax HC

The HC dismissed the Revenue's appeal, finding no substantial question of law. The court relied on previous judgments regarding cloud service subscription payments, specifically holding that such receipts do not constitute "royalty" income under Article 12(3) of the India-Ireland DTAA and Section 9(1)(vi) of the Income Tax Act, 1961. The decision aligns with prior rulings in similar cases, effectively rejecting the Revenue's contentions and upholding the ITAT's original determination in favor of the Assessee.

View Source

← Previous Next →

The HC dismissed the Revenue's appeal, finding no substantial ...

Cloud Service Payments Not Royalty: Tax Authorities Lose Appeal on Income Classification Under DTAA Article 12(3)

May 28, 2025

Case Laws Income Tax HC

You may also like:

TDS u/s 195 - payment received for interconnect usage charges - transaction with non-treaty country - The assessee contested the taxability of these payments as...

Income accrued in India - tratement of Income from cloud hosting services as royalty - income from cloud hosting services has erroneously held as royalty within the...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

The Appellate Tribunal addressed the issue of characterizing interconnect utility charges (IUC) as 'Royalty' for TDS u/s 195 of the Income Tax Act and India-Japan DTAA....

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...

The ITAT dismissed the Revenue's appeal, holding that payments made by the assessee to Deloitte Global Services Pvt. Ltd. for Global brand, Global Communications, and...

TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12...

The Appellate Tribunal addressed the issue of Tax Deducted at Source (TDS) under section 195, specifically disallowance under section 40(a)(i) for payments labeled as...

The summary relates to the taxability of management service fees received by a foreign entity from an Indian entity under the India-Netherlands Double Taxation Avoidance...

The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

Royalty receipts - subscription to cloud base service - The services are provided online via data centre located outside India. The Cloud services merely facilitate the...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Classification of services - Leasing - Royalty - exploration of natural resources - This activity of payment of lease charge/ dead rent/ royalty is towards the supply of...

Income taxable in India - payments received from its India customers on account of Centralized Services - Fee for Technical Services - Fee for included services - The...

Quick Updates: