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G. S. KULKARNI, SOMASEKHAR SUNDARESAN
Hindustan Unilever Ltd. – Appellant
Versus
Deputy Commissioner of Income-tax (International Taxation), Circle-2(2)(2), Mumbai – Respondent
ORDER :
G.S. Kulkarni, J.
1. This petition filed under Article 226 of the Constitution of India assails an order dated 23 August, 2024 passed by the Deputy Commissioner of Income-tax under section 201(1) raising a demand and interest under section 201(1A) of the Income-tax Act, 1961 (for short “the Act”) against the petitioner of an amount of Rs.962,75,14,624/-. The demand in question is inter alia on the basis that the petitioner did not comply with the provisions of Section 195 of the Act to deduct tax at source (TDS) in relation to the acquisition/purchase of a Trade Mark registered in India, namely, of a Health Food Drink of the brand Horlicks (“India HFD IP”), by the petitioner from the foreign/non-resident group entities of GlaxoSmithKline Plc. who assigned such rights in favour of the petitioner under an Assignment Deed dated 1 April, 2020. The petitioner paid the foreign assignors an amount of Rs.3045.14 crores (EUR 375.6 million), which was remitted by the petitioner against the invoice raised by Horlicks Ltd., a British Company(HUK).
2. On 7 October, 2022, a notice under section 133(6) of the Act was issued by the Deputy Commissioner of Income-tax/Assessing Officer to the pe
The court affirmed that the acquisition of intellectual property registered in India is subject to TDS under the Income Tax Act, emphasizing the relevance of territoriality in tax obligations.
The High Court cannot entertain a writ petition filed beyond the statutory limitation period for appeals as prescribed by special legislation, reaffirming established precedents.
The interpretation of the expression 'carries on business' in the context of the plaintiff under the Trade Marks Act, 1999 and the Copyright Act, 1957, and the restrictions on the plaintiff's right t....
High Court jurisdiction under Article 226(2) exists if part cause of action (notice receipt, impact on local successor, post-transfer recovery) arises within territory despite outstation authority; t....
The main legal point established in the judgment is the admissibility of a writ petition challenging Assessment Orders under the CST Act, considering grounds of limitation, lack of opportunity for he....
An appeal to the Commissioner (Appeals) is barred by time if not filed within the statutory period specified in the Finance Act, 1994, and requires sufficient cause for delay to be justified.
A composite suit involving causes of action under different statutes can only be filed in a court with territorial jurisdiction over both causes of action.
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