Amazon Development Centre - Issues in the appeal of the assessee have been opted to be settled under the VSVS 2020


Quick Summary
This judgement concerns five appeals filed by Amazon Development Centre (India) Pvt. Ltd. for assessment years 2013-14 to 2015-16. One appeal for AY 2013-14 was withdrawn by the assessee as the demand had been nullified. The remaining four appeals for AY 2014-15 and 2015-16 were also withdrawn by the assessee, as the disputes had been settled under the Direct Taxes Vivad Se Vishwas Act, 2020. Consequently, all five appeals were dismissed as withdrawn.

Court :
ITAT Bangalore

Brief :
The assessee has filed these appeals challenging the orders passed by Ld CIT(A)-13, Bengaluru and they relate to assessment years 2013-14 to 2015-16. We notice that the assessee has filed two separate appeals for AY 2014-15 and 2015-16. One appeal has been preferred for AY 2013-14. Hence there are five appeals in aggregate. All the appeals relate to the demand raised u/s 201(1)/201(1A).

Citation :
ITA 2105/BANG/2018

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Published in Income Tax
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