Search Results Page

Search Results

1 - 6 of 6 (1.03 seconds)
Documents citing Amazon Web Services, Inc., Usa vs Acit, Circle-1(1)(1), New Delhi on 1 August, 2023

Commissioner Of Income Tax ... vs Goto Technologies Ireland Unlimited ... on 14 May, 2025

C. Whether on the facts and circumstances of the case and in law, the Ld. ITAT erred in relying on the decision of Hon‟ble Delhi High Court in case of CIT vs. MOL Corporation and on the decision of coordinate Bench in case of Amazon Web Services, Inc. vs. ACIT in ITA Nos. 522 & 523/Del/2023 as the facts of these cases are differentiable to the facts of the case of the assessee?"
Delhi High Court Cites 9 - Cited by 0 - V Bakhru - Full Document

Asstt. Cit (It)-3(1)(1), Mumbai vs M/S. Juniper Networks International ... on 26 September, 2023

The Ld.AR further relied on the decision of the co-ordinate bench in the case of M/s. Murex Southeast Asia Pvt. Ltd.vs DCIT ITA No.2338/Mum/2022 dated 08/05/2023 and also the decision of the Delhi Bench of the Tribunal in the case of Amazon Web Services Inc. vs ACIT in ITA Nos 522 & 523/Del/2023 dated 01/08/2023. The Ld.AR submitted that with regard to the contention of the Assessing Officer that the income received is in the nature of royalty, the CIT(A) has analysed the definition of 'royalty' as per the clauses of DTAA and has given a clear finding that the income received does not fall within the definition.
Income Tax Appellate Tribunal - Mumbai Cites 15 - Cited by 0 - Full Document

Ge Precision Healthcare Llc, Usa vs The Assistant Commissioner Of Income ... on 17 January, 2024

Ltd. v. ADIT (19 taxmann.com 123) (Delhi ITAT) • Husco Inter natio nal Inc. VS. ACIT (IT), (133 taxmann.com 196) (Pune /TAT) • Channel Guide India Ltd. vs. AC/T (25 taxmann.com 25) (Mumbai ITAT) • McKinsey & Com pany (Thailand) C o. Ltd. Vs. DDIT ( 36 taxmann.com 375) (Mumbai ITAT) B. So ftware license fees is no t royalty • DIT vs. Infrasoft Ltd. (2014) 264 CIR 329 • Engineering A nalysis Centre of Exce llence Private Limited vs. CIT (C ivil Appeal Nos.
Income Tax Appellate Tribunal - Delhi Cites 30 - Cited by 0 - Full Document

Commissioner Of Income Tax ... vs Goto Technologies Ireland Unlimited ... on 14 May, 2024

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 31/05/2024 at 21:28:20 A. Whether on the facts and circumstances of the case and in law, the ITAT erred in holding that the subscription payments received towards Cloud Services by the assessee is not taxable as Royalty income within the meaning of Article 12(3) of the India-Ireland DTAA as well as Section 9(1)(vi) of the Income-tax Act, 1961? B. Whether on the facts and circumstances of the case and in law, the ITAT erred in holding that the payments received by the assessee from customers is not royalty without appreciating the fact that the assessee company grants access to the Indian customers to online services maintained by it rather than providing service to them as an end user & is in the business of providing information and communication technology solutions to its customers and hence constitutes „royalty‟ in terms of clause (iv) of Explanation 2 to Section 9 (1)(vi) of the Act? C. Whether on the facts and circumstances of the case and in law, the ITAT erred in relying on the decision this Court in the case of Commissioner of Income Tax (International Taxation)-2 v. MOL Corporation (ITA No. 99/2023) vide order dated 16 February 2023 and on the decision of coordinate Bench in the case of Amazon Web Services, Inc. v. Assistant Commissioner of Income Tax, Circle-1(1)(1) (2023 SCC OnLine ITAT
Delhi High Court - Orders Cites 8 - Cited by 0 - Y Varma - Full Document

Goto Technologies Ireland Unlimited ... vs Acit Circle International Taxation ... on 25 September, 2023

In case of Amazon Web Services Inc (supra), the coordinate Bench of the Tribunal has also expressed identical view holding that subscription received from Cloud Services is not taxable as royalty. Thus, in our view, the issue is squarely covered by the aforesaid decisions. Accordingly, we hold that the income received by the assessee from Cloud Services is not taxable in India, as they cannot be treated as royalty income. Accordingly, we direct the Assessing Officer to delete the additions. Grounds are allowed.
Income Tax Appellate Tribunal - Delhi Cites 3 - Cited by 0 - Full Document
1