Tax on Income from cloud/web hosting services under India-USA Treaty

Trimble Solutions Corporation Vs DCIT (ITAT Mumbai) 1. This appeal, filed by the assessee, calls into question the correctness of the order dated 19th June 2019 passed by the Assessing Officer under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, for the assessment year 20 16-17. 2. Grievances raised by the appellant are as follows: Ground no. 1: Income from cloud hosting services is erroneously held as royalty within the meaning of explanation 2 to section 9(l)(vi) of the Income Tax Act, 1961 (the Act) as well as Article 12(3)(b) of the India – US tax treaty 1.1. On the fact...