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The Delhi Bench of Income Tax Appellate Tribunal has granted interim relief to Amazon Web Services (AWS) by staying the recovery of Rs 549 Crores towards addition of income from cloud computing services. The assessee, Amazon Web Services is a Tax Resident of the United States of America (USA) and was engaged in the business of providing Cloud Computing Services to customers around the world. Ajay Vohra argued that the assessment orders were invalid and receipts could not be taxable in India. The Tribunal noted that the assessee had already paid taxes in the US and the matter needed further examination.
