EPRSS Prepaid Recharge Services India Pvt.Ltd. v. ITO

100 Taxmann.com 52Reported decision2018#1079 most cited

What is EPRSS Prepaid Recharge Services India Pvt.Ltd. v. ITO authority for?

Payments made for the use of cloud space do not constitute royalty payments for the purpose of Indian income tax, especially when they relate to accessing standard and automated services rather than acquiring rights to copyrighted material.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2019 to 2025.

Also referred to as

EPRSS Prepaid Recharge Services India Pvt.Ltd. v. ITO · 100 Taxmann.com 52 · section 9(1)(vi) · section 195 · royalty · cloud hosting charges · fees for included services · fees for technical services

Issues it is cited on

fees for included servicesretrospective amendmentwithholding taxsection 9(1)(vi)section 40(a)(i)fees for technical servicestax treatysection 195assessee in defaultsection 9(1)section 201section 40(a)

Judgments citing EPRSS Prepaid Recharge Services India Pvt.Ltd. v. ITO

M/S Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4389/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.4658/Del/2019 (A.Y. 2011-12) Value First Digital Media Pvt. Ltd. Vs. Deputy Commissioner Earlier known as “Value First of Income Tax Messaging Private Limited” Circle 17(1) Plot No. 40, Okhla Industrial New Delhi Estate, Phase-III, New Delhi, South Delhi, Delhi-110002 PAN : AABCV8400B (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Divyani Mittal, CA Respondent by Shri Surender Pal, Sr. DR Date of hearing 31.10.2019 Date of pronounceme…