THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AMAZON WEB SERVICES, INC

$~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

O R D E R %

15.05.2025

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

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