Back
DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Virgin Atlantic Airways Ltd. – Appellant
Versus
Pr. Commissioner of Income Tax, International Taxation-2 – Respondent
| Table of Content |
|---|
| 1. challenging tds withholding certificate (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. issues surrounding increased tds rate (Para 7 , 8) |
| 3. arguments from both parties regarding tax status (Para 9 , 10) |
| 4. court's observations on compliance with rule 28aa (Para 11 , 12 , 13 , 14 , 15) |
| 5. court's decision to quash tds order (Para 16) |
| 6. conclusion and directive for fresh order (Para 17 , 18) |
JUDGMENT
Navin Chawla, J. (Oral)--The petition has been heard by way of video conferencing.
1. This petition has been filed by the petitioner challenging the certificate dated 02.06.2021 as also a `speaking order' issued by the respondent no.2 under Section 197 of the INCOME TAX ACT , 1961 (hereinafter referred to as the `Act') for the Assessment Year 2022-23, directing withholding of the tax deducted at source (TDS) at the rate of 1% for the petitioner. The petitioner further prays for a direction to the respondent nos.1 and 2 for issuing a fresh certificate under Section 197 of the Act, directing withholding of NIL TDS in terms of Article 8 of the Double Taxation Avoidance Agreement entered between India and the United Kingdom (hereinafter referred to as `DTAA').
2. The petitioner is a fo
Tax authorities must comply with statutory rules when issuing TDS withholding certificates; failure to do so invalidates the order.
Managerial services provided by a foreign entity to an Indian subsidiary are not taxable as Fees for Technical Services under the India-UK DTAA, affirming the need to follow precedents unless overtur....
The court's decision was influenced by the interpretation of the Income Tax Act and the Double Tax Avoidance Agreement, as well as the determination of the appropriate rate of withholding tax for the....
(1) A person paying any sum to a non-resident is not liable to deduct any tax at source if such sum is not chargeable to tax under IT Act.(2) For the purpose of issuance of certificate under Chapter ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
