Amounts received by a US company for providing standard cloud computing services to Indian customers were held not taxable in India either as royalty or as fees for technical/included services. The Tribunal held that customers merely obtained a non-exclusive and non-transferable right to access automated cloud services without any right to use or exploit the underlying copyright or intellectual property and, therefore, the receipts did not constitute royalty. Further, the support and technical services rendered were standard and incidental in nature and did not “make available” any technical knowledge, experience, skill or know-how enabling customers to apply the technology independently in future. Accordingly, the receipts were not chargeable to tax in India, and no tax was deductible at source. (AY. 2014-15,  2016-17).