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MANMOHAN, NAVIN CHAWLA
Coursera Inc – Appellant
Versus
Income Tax Officer Tds 1(2)(1) – Respondent
JUDGMENT
Manmohan, J. - Present writ petition has been filed challenging the order dated 27.09.2021 and certificate dated 23.09.2021 issued by Respondent No.1, under section 197(1) of the Income Tax Act, 1961 (the Act). Petitioner seeks directions to the Respondents to issue certificate with NIL deduction of income tax in favour of the Petitioner for financial year 2021-22.
2. Learned counsel for the Petitioner states that the impugned order dated 27.09.2021 rejecting Petitioners application for NIL deduction directing the customers of the Petitioner to withhold tax @ 10% is arbitrary and no reason has been given in the order for arriving at such a conclusion. She states that the Petitioner acts merely as an aggregator of educational institutions making access to various courses easier and that upon successful completion of the course, a certificate to this effect which bears the seal of the institution concerned is awarded to the student.
3. She further states that the Petitioner being a tax resident of USA, has no PE in India and so business profits arising to the Petitioner in India are not liable to tax in India. She also states that the gross receipts of the petitioner can neith
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