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Cloud Service Payments Not Royalty: Delhi HC
Case Law Details
- Case Name
- CIT International Taxation Vs Goto Technologies Ireland Unlimited Company (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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CIT International Taxation Vs Goto Technologies Ireland Unlimited Company (Delhi High Court)
Delhi High Court has dismissed an appeal filed by the Principal Commissioner of Income Tax (PCIT) against a judgment by the Income Tax Appellate Tribunal (ITAT), which held that subscription payments received by Goto Technologies Ireland Unlimited Company for “Cloud Services” are not taxable as royalty income. The decision, delivered on February 29, 2024, reinforces the distinction between the transfer of copyright and the mere use of a copyrighted article in the context of...
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