{"id":1376,"date":"2025-06-16T08:54:52","date_gmt":"2025-06-16T08:54:52","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1376"},"modified":"2025-06-16T08:54:54","modified_gmt":"2025-06-16T08:54:54","slug":"income-tax-hc-judgement-dated-07-05-2025-aws-cloud-computing-service-receipts-not-taxable-as-equipment-royalty","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/16\/income-tax-hc-judgement-dated-07-05-2025-aws-cloud-computing-service-receipts-not-taxable-as-equipment-royalty\/","title":{"rendered":"Income Tax HC Judgement Dated 07\/05\/2025 &#8211; AWS Cloud Computing Service receipts not taxable as equipment royalty"},"content":{"rendered":"\n<p><em>Case of CIT vs Amazon Web Services, HC Delhi Judgement Dated 29<sup>th<\/sup>\u00a0May 2025.\u00a0<\/em>HC held that amount received by assessee from Indian entities for rendering cloud computing services are not taxable as equipment royalty thus the payments received cannot be considered as royalties within the meaning of Article 12(3) of the India-US DTAA.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1R-yQbyIMg3MFUvBqgPgx7yL9FTxKqH7N\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 07\/05\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of CIT vs Amazon Web Services, HC Delhi Judgement Dated 29th\u00a0May 2025.\u00a0HC held that amount received by assessee from [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-1376","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax HC Judgement Dated 07\/05\/2025 - AWS Cloud Computing Service receipts not taxable as equipment royalty - Bhatia Bhola &amp; 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