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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 relief to Amazon Web Services Inc. (AWS), the Delhi high court on Thursday set aside an income-tax department order seeking to reopen its assessment over foreign remittances of more than ₹4,500 crore, sending the matter back to the assessing officer for fresh consideration.
Hearing AWS’s plea against the reassessment order, a division bench of justices Dinesh Mehta and Rajneesh Kumar Gupta, 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.
“The assessing officer shall thereafter fix a date for personal hearing and, if the assessee is represented, hear the authorised representative and consider the response in accordance with law,” the court said.
