OrbitaxIndia Income Tax Appellate Tribunal Holds Payments for Cloud Hosting Services Not Taxable as Royalties Under Tax Treaty with the U.S.
|Treaty Development|India-United States
The Mumbai Income Tax Appellate Tribunal (ITAT) issued a decision on 29 January 2021 concerning whether payments received from India by a U.S. company for cloud hosting services are taxable as royalties and/or fees for technical services. The case involved a U.S. company, Rackspace U.S., Inc. Rackspace provides cloud hosting services and received income from customers in India, which the Indian…
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