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IN THE HIGH COURT OF DELHI AT NEW DELHI
MR VIBHU BAKHRU, MR TEJAS KARIA, JJ
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 – Appellant
Versus
AMAZON WEB SERVICES, INC – Respondent
| Table of Content |
|---|
| 1. nature of income as taxable. (Para 1 , 2) |
| 2. revenue's arguments on taxability. (Para 3 , 6 , 7) |
| 3. assessment procedure overview. (Para 8 , 9 , 10) |
| 4. legal definitions of royalties. (Para 11 , 12 , 13) |
| 5. standardized services and tax implications. (Para 14 , 15 , 39) |
| 6. judicial precedent and principles applied. (Para 42 , 43 , 46) |
| 7. final ruling. (Para 48) |
JUDGMENT
VIBHU BAKHRU, J.
1. The Revenuehas filed the present appeals under Section260A of the Income Tax Act, 1961 [the Act] impugning a common order dated 01.08.2023 passed by the learned Income Tax Appellate Tribunal [the Tribunal] allowing the appeals, being ITA No.522/Del/2023 and ITA No.523/Del/2023, in respect of assessment years [AYs] 2014-15 and 2016-17,respectively.Therespondent[Assessee]hadpreferredthesaid appeals against orders dated 27.01.2023 and 24.01.2023 passed by the Assessing Officer [AO] under Section 147 read with Section 144C (13) of the Act in respect of AYs 2014-15 and 2016-17.
2. The Assessee is a company incorporated in the United States of Americaandisataxresidentofthatcountry.TheAssesseehadreceived certain sums of money from Indian entities for rendering cloud computing services, which,
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