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Income from cloud hosting services was not taxable as royalty
Case Law Details
- Case Name
- Rack space, US Inc . Vs DCIT (international Taxation) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Mumbai
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Rackspace Vs DCIT (ITAT Mumbai)
Conclusion: Income from cloud hosting services had erroneously held as royalty within the meaning of explanation (2) to section 9(1)(vi) as well as Article 12(3)(b) of the Indo-USA DTAA by AO and DRP as the Data Centre and Infrastructure therein was used to provide services belonged to assessee and customer did not have physical control or possession over the servers and right to operate and manage this infrastructure/servers vested solely with assessee. The customer was not even aware of the specific location of server in Data Centre and even...
