TDS on Property Purchase Under Indian Law
In India, when a person buys an immovable property such as land, house, or flat above a specified value, the…
Tag: Income Tax Act 1961
How Amazon’s Cloud Services Escaped Royalty Taxation Under the Income Tax Act, 1961
The Delhi High Court ruled AWS cloud payments are service charges, not royalty, clarifying that users gain no rights over equipment or software. This decision removes withholding tax uncertainty under the Income Tax Act and DTAA, boosting greater cloud adoption.