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IN THE HIGH COURT OF DELHI AT NEW DELHI
DINESH MEHTA, VINOD KUMAR
Branch Metrics Inc – Appellant
Versus
Deputy Commissioner of Income, New Delhi – Respondent
| Table of Content |
|---|
| 1. challenge of tax deduction order (Para 1 , 2) |
| 2. arguments against competent authority's order (Para 3 , 4 , 5 , 6 , 7) |
| 3. respondent's viewpoint on jurisdiction and decisions (Para 8 , 9 , 10 , 11 , 12 , 13 , 14) |
| 4. court's analysis of competent authority's reasoning (Para 16 , 17) |
| 5. setting aside the impugned order and issuing new certificate (Para 18 , 19 , 20 , 22 , 23) |
| 6. disposal of petition with conditions (Para 21 , 25) |
JUDGMENT :
DINESH MEHTA, J.
1. By way of the instant writ petition, the petitioner has challenged order dated 02.05.2025 passed by the office of the Circle Income Tax 1(1)(2) (hereinafter referred to as ‘competent authority’) deciding petitioner’s application under Section 197 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) and consequential certificate dated 18.06.2025 whereby the respondent has required its counterpart in India to deduct tax at the rate of 15% on the payments made and credited to the petitioner.
2. The petitioner is engaged in the business of providing Software as a Service ('SaaS') based products/offerings which help its customers in generating links which can be used to share content over social me
The competent authority erred by not adequately considering the petitioner's application and misapplying judicial precedence, necessitating the issuance of a tax certificate at a 2% rate.
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....
Tax authorities must comply with statutory rules when issuing TDS withholding certificates; failure to do so invalidates the order.
The main legal point established is the requirement for a reasoned order considering the amendments to section 10(50) of the Income Tax Act and the exclusion of receipts subject to withholding tax fr....
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