ITAT, Delhi: Fee for Cloud Services Not Royalty - 27.04.2022

Income Tax Appellate Tribunal, Delhi while granting relief to a subsidiary company of Information Technology giant Microsoft Corporation, Ministry of Law Corporation, has ruled that the subscription fee is not royalty but simply a consideration for online access of the cloud computing services.

Tags : Income Tax Appellate Tribunal Information Technology Microsoft Corporation Ministry of Law Corporation subscription fee royalty cloud computing

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