Ruling Favors Amazon in Cloud Services Taxation Dispute: Delhi High Court
The Delhi High Court delivered a landmark ruling on May 30, 2025, in the case of Commissioner of Income Tax – International Taxation v. Amazon Web Services, holding that payments made by Indian companies to Amazon Web Services (AWS) for standard cloud computing services are not taxable as royalty or fees for technical services (FTS) under Indian tax laws or the India–United States Double Taxation Avoidance Agreement (DTAA). Bench composition…
