Case Law Details
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 amount paid to Amazon, at the first instance, was not in the nature of royalty itself. The ld. DR fairly admitted that the facts and circumstances prevailing in the instant year are mutatis mutandis similar to those of preceding years. Respectfully following the precedent, I overturn the impugned order on this score and order for the deletion of addition of Rs. 46,28,457/- made and confirmed by the authorities below.
FULL TEXT OF THE ITAT JUDGMENT
This appeal by the assessee arises out of the order passed by the CIT(A)-1, Pune on 06-10-2016 in relation to the assessment year 2012-13.
2. The only issue raised in this appeal is against the confirmation of disallowance of Rs.46,28,457/- made by the Assessing Officer (AO) u/s. 40(a)(i) of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’).
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