AWS India liable to withhold 8% tax of remittance on account of reseller fee paid to AWS USA

Amazon Web Services India Pvt Ltd & Anr Vs ITO (Delhi High Court)

Delhi High Court held that Amazon Web Services India Pvt. Ltd. (AWS India) is liable to withhold 8% (instead of 16%) tax of remittance on account of reseller fee paid to AWS USA.

Facts- AWS India claims that it is engaged in the business of reselling web services to third party customers in India. AWS USA is a company, which has its principal place of business in the United States of America and is,

Please become a Premium member. If you are already a Premium member, login here to access the full content.