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IN THE HIGH COURT OF DELHI
Rajiv Shakdher, Talwant Singh, JJ.
Nestle SA - Appellant
Versus
Assessing Officer Circle (International Taxation)- 2(2)(2), New Delhi - Respondent
W.P.(C) 3243 of 2021
Decided On : 04-06-2021
Important Points
Subject
Tax Law - Income Tax
Headnote
(B) Judicial Precedence - The court acknowledged that the current petition is directly influenced by prior adjudication in a similar case, demonstrating the principle of legal consistency and the importance of following established interpretations of the law. (Paras 1, 2)
| Table of Content |
|---|
| 1. covered issue by prior judgment. (Para 1) |
| 2. impugned orders set aside. (Para 2) |
| 3. certificate of tax rate issued. (Para 3) |
JUDGMENT
[Court hearing convened via video-conferencing on account of COVID-19]
Rajiv Shakdher, J. (Oral)--Mr. Zoheb Hossain, who appears for the respondent/revenue, cannot but accept that the issue raised in the present petition is covered by the judgement of this Court dated 22.04.2021, passed in W.P.(C) 9051/2020 titled `Concentrix Services Netherlands B V v/s. Income Tax Officer TDS & Anr.'.
2. Accordingly, impugned orders dated 04.01.2021 and 11.03.2021 are set aside. The writ petition is disposed of in the aforesaid terms.
3. Consequently, a certificate under Section 197 of the Income Tax Act, 1961 will be issued in favour of the petitioner, indicating therein, that the rate of tax, on dividend, as applicable qua the petitioner is 5% under India-Swiss DTAA.
