Delhi HC sets aside Amazon Web Services tax reassessment over ₹4,500 crore remittances, sends case for fresh look
Hearing AWS’s plea against the reassessment order, the court held that the company should be given a personal hearing and an opportunity to explain whether the transactions had already been examined in an earlier assessment.
In a recent development, the Delhi High Court has dismissed an income tax reassessment notice issued by the department against Amazon Web Services (AWS) regarding foreign remittances exceeding ₹4,500 crore. The court has ordered the case to be sent back to the assessing officer for a fresh review and personal hearing of the company.
AWS argued that all relevant income had already been assessed and challenged the department's decision to re-examine individual transactions. The court emphasized that AWS must be given an opportunity to explain the transactions and provide a response before any further action is taken.
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