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Cloud Subscription Fees Not Royalty under India-Ireland DTAA: ITAT Delhi

CA Sandeep Kanoi 30 Sep 2024 159 Views 0 comment Print Income Tax | Judiciary

Case Law Details

Case Name : GoTo Technologies Ireland Unlimited Company Vs ACIT (ITAT Delhi)

Appeal Number : ITA No. 3250/Del/2023

Date of Judgement/Order : 05/08/2024

Related Assessment Year : 2021-22

Courts : All ITAT ITAT Delhi

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GoTo Technologies Ireland Unlimited Company Vs ACIT (ITAT Delhi)

In the case of GoTo Technologies Ireland Unlimited Company vs. ACIT, the ITAT Delhi ruled on the taxability of subscription fees from cloud services under the India-Ireland Double Tax Avoidance Agreement (DTAA). The Assessing Officer (AO) had previously classified these fe

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Name: CA Sandeep Kanoi

Qualification: CA in Job / Business

Company: Taxguru Consultancy / Taxguru Edu

Location: Mumbai, Maharashtra, India

Member Since: 27 Feb 2017 | Total Posts: 4242

A Blogger by Passion and a Chartered Accountant by Profession. View Full Profile

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