Payments Made To AWS For Cloud Computing Services Not Taxable: Delhi High Court
The Delhi Excessive Court docket has held that funds made to Amazon Internet Providers (AWS) for cloud computing providers don’t qualify as “royalty.” The bench, comprising Justice Vibhu Bakhru and Justice Tejas Karia, upheld the Earnings Tax Appellate Tribunal’s (ITAT) determination which held that such funds are usually not taxable as royalties or charges for…