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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Income from cloud hosting services as fee for technical services ...


Cloud Hosting Income Not Taxed as Technical Services u/s 9(1)(vii) or Article 12(4)(a) Indo-US DTAA.

February 3, 2020

Case Laws     Income Tax     AT

Income from cloud hosting services as fee for technical services within the meaning of Section 9(1)(vii) of the Act as well as fee for included services under Article 12(4)(a) of the IndoUS DTAA - cannot be taxed as FTS

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