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Rendering cloud computing services not liable to tax in India as royalty or FTS/FIS
Case Law Details
- Case Name
- Amazon Web Services Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Amazon Web Services Vs ACIT (ITAT Delhi)
ITAT Delhi held that rendering cloud computing services/ Amazon Web Services (AWS Services) cannot be held to be liable to tax in India either as royalty or as Fees for Technical Services (FTS)/ Fees for Included Services (FIS).
Facts- The assessee is a foreign company and a tax resident of USA. The assessee provides ‘standard and automated’ cloud computing services /AWS services to its customers around the globe. It is alleged that payment received by the assessee from Indian customers amount to Rs. 2,47,68,23,222/- and Rs. 1007,81...
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