<ul><li>Delhi High Court rules that payments received by Amazon Web Services (AWS) for cloud computing services are not taxable as royalty or technical fees.</li><li>Indian tax authorities argued for taxing payments to AWS as either royalty or fees for technical services, but AWS contended that its services do not involve transfer of technical know-how or intellectual property.</li><li>AWS highlighted that customers only receive access to cloud services without any rights to the underlying technology or assets.</li><li>Delhi HC's verdict aligns with ITAT's decision, stating that the payments made to AWS do not qualify as royalty under the India–US Double Taxation Avoidance Agreement.</li></ul>

Cloud Payments Made To AWS Are Not Taxable As Royalty Or Technical Fees: Delhi HC

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