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Case Law Details

Case Name : EPRSS Prepaid Recharge Services India P. Ltd. Vs ITO (ITAT Pune)
Related Assessment Year : 2011-12
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EPRSS Prepaid Recharge Services India P. Ltd. Vs ITO (ITAT Pune)

Now, another issue which needs to be seen is whether charges paid to Amazon for various services provided by it are in the nature of royalty, if any, or not. The assessee has placed on record the copy of agreement with Amazon, which we have referred in the paras hereinabove. He has also placed on record the copies of bills raised by Amazon online. The perusal of details filed by assessee of monthly charges paid, it transpires that the same are fluctuating from month to month and there is n

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