{
Tejas Karia

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001122334455554433221100
001122334455554433221100

delhi high court rules aws payments not taxable as royalty or fees

The Delhi High Court ruled that payments made by Indian entities to Amazon Web Services for cloud computing services are not subject to taxation as royalties or technical fees. The court dismissed the income tax department's petition, affirming that such services cannot be taxed under the Income Tax Act or the India-US tax treaty.
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IND USA Justice Bakhru Tejas Karia
Regulatory & Legal, News Article
05:37 01.06.2025
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