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Income from cloud services is neither royalty nor FTS as there was no leasing of equipment

January 31, 2020[2020] 113 taxmann.com 382 (Mumbai - Trib.)
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INTERNATIONAL TAX : Where assessee, a U.S based company, earned income from providing cloud services including cloud hosting and other supporting and ancillary services to Indian customers, since there was no leasing of any equipment by assessee and customers were not having physical control or possession over servers and right to operate and manage this infrastructure/servers vested solely with assessee, said income earned by assessee was not royalty or fees for technical services within meaning of section 9(1)(vi) or section 9(1)(vii)

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