(No) Royalty in the Clouds: Between Copyright and Consumption
In a significant judgement, the Delhi High Court in Commissioner of Income Tax v. Amazon Web Service held that payments for cloud computing services to AWS do not constitute “royalty”(one of the reasons being the absence of any commercial exploitation of IP rights involved). Rupam and Kartik analyse this judgement, explaining how it marks a pivotal moment in India’s approach to taxing cross-border digital transactions. Rupam is a final-year law student at NLSIU, Bangalore, and a Foundation for International Tax Scholar […]
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