Delhi High Court - Orders
The Commissioner Of Income Tax - ... vs Amazon Web Services, Inc on 15 May, 2025
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~78 & 103
* IN THE HIGH COURT OF DELHI AT NEW DELHI
(78)
+ ITA 150/2025 & CM APPL. 29405/2025
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -1 .....Appellant
Through: Mr. Ruchir Bhatia, SSC with Mr.
Anant Mann, JSC and Mr. Abhishek
Anand, Advocate.
versus
AMAZON WEB SERVICES, INC .....Respondent
Through: Mr. Porus Kaka, Sr. Advocate with
Mr. Rohit Jain, Mr. Aniket D.
Agrawal, Mr. Manish Kanth, Ms.
Manisha Sharma, Advocates.
(103)
+ ITA 154/2025 & CM APPL. 29646/2025
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
TAXATION -1 .....Appellant
Through: Mr. Ruchir Bhatia, SSC with Mr.
Anant Mann, JSC and Mr. Abhishek
Anand, Advocate.
versus
AMAZON WEB SERVICES, INC .....Respondent
Through: Mr. Porus Kaka, Sr. Advocate with
Mr. Rohit Jain, Mr. Aniket D.
Agrawal, Mr. Manish Kanth, Ms.
Manisha Sharma, Advocates.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE TEJAS KARIA
ORDER
% 15.05.2025
1. It prima facie, appears that there are no substantial questions of law that arise in the present appeals as the issue as to whether the fees for cloud This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/06/2025 at 16:24:51 computing is taxable as royalty, fees for technical services or fees for included services in terms of the relevant double taxation avoidance agreement is covered in favour of the Assessee and against the Revenue by the decision of the Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd. v. CIT : (2022) 3 SCC 321.
2. While Mr. Bhatia, the learned counsel for the Revenue, is unable to controvert the same, he requests for some accommodation. Mr. Kaka, the learned senior counsel appearing for the Assessee stoutly objects to the same.
3. Notwithstanding the above, we consider it apposite to reluctantly accede to Mr. Bhatia's request.
4. List on 22.05.2025.
VIBHU BAKHRU, J TEJAS KARIA, J MAY 15, 2025/sms Click here to check corrigendum, if any This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/06/2025 at 16:24:51