WP(C) 2335/2023

Page 1 of 12

$~37

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

%

+

W.P.(C) 2335/2023 & CM APPL. 8849/2023

AMAZON WEB SERVICES INDIA PVT

LTD & ANR.

..... Petitioners

Through:

Mr. Porus Kaka, Sr. Adv. with Mr.

Rohit Jain, Mr. Aniket D Agrawal,

Mr. Samarth Chaudhari & Mr.

Manish Kanth, Advs.

versus

INCOME TAX OFFICER & ANR.

..... Respondents

Through:

Mr. N Venkataraman, ASG with

Mr. Ruchir Bhatia, Adv.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE AMIT MAHAJAN

VIBHU BAKHRU, J.

1.

The petitioners have filed the present petition impugning an

order dated 01.02.2023 (hereafter ‘the impugned order’) passed by the

Assessing Officer (hereafter ‘the AO’) disposing of the application

filed by petitioner no.1 (hereafter ‘AWS India’) under Section 195(2)

of the Income Tax Act, 1961 (hereafter ‘the Act’) for determination of

the appropriate proportion of the sum payable to petitioner no.2

(hereafter ‘AWS USA’), chargeable to tax, for the purposes of

withholding tax deducted at source (TDS).

Digitally Signed

By:DUSHYANT

RAWAL

Signing Date:11.09