Receipts from cloud-computing services are not taxable as ‘royalty’ or ‘FIS’ – Delhi High Court
In brief
The Delhi High Court1 held that receipts from cloud-computing services are not taxable as fees for included services (FIS) as they do not satisfy the ‘make available’ clause under Article 12(4)(b) of the India-US Double Taxation Avoidance Agreement (DTAA). Moreover, the receipts are also not taxable as ‘royalty’ under the provisions of Article 12(3) of the DTAA.
Source
- ITA 150/2025 & CM APPL. 29405/2025
Receipts from cloud-computing services are not taxable as ‘royalty’ or ‘FIS’ – Delhi High Court
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