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Case Law Details

Case Name : EPRSS Prepaid Recharge Services India Pvt. Ltd. Vs ITO (ITAT Pune)
Related Assessment Year : 2012-13
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EPRSS Prepaid Recharge Services India Pvt. Ltd. Vs ITO (ITAT Pune)

Tribunal further observed that there was no amendment in the DTAA between the two countries analogous to the Explanation 5 to section 9(1) of the Act and accordingly Amazon was not chargeable to tax in respect of Web hosting charges received from the assessee in India. The Tribunal still further held that the amoun

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