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IN THE HIGH COURT OF DELHI AT NEW DELHI
V. KAMESWAR RAO, VINOD KUMAR, JJ
NORD ANGLIA EDUCATION LIMITED – Appellant
Versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT. TAX 2(2) (2), NEW DELHI – Respondent
| Table of Content |
|---|
| 1. challenge to withholding certificate under income tax (Para 1 , 2) |
| 2. nature of services and fts characterization (Para 3 , 4 , 5 , 6) |
| 3. judgment reliance and procedural adherence (Para 9 , 10 , 12) |
| 4. scope of section 197 proceedings (Para 14 , 15 , 16) |
| 5. petition conclusion on nil withholding certificate (Para 17 , 19) |
| 6. requirements under rule 28aa (Para 20 , 22 , 30) |
| 7. remand for fresh consideration under law (Para 32 , 33) |
JUDGMENT
V. KAMESWAR RAO, J.
1. This petition has been filed challenging an order dated 09.06.2025 and certificate dated 30.07.2025 issued by the respondent/Revenue, whereby the application of the petitioner/assessee under Section 197 read with Section 195 (3) of the Income-tax Act, 1961 (the Act, hereinafter) seeking issuance of a „Nil Withholding Certificate‟ has been rejected.
2. The petitioner is a company incorporated under the laws of the United Kingdom, and is engaged in the business of providing international education across the globe. The petitioner has a subsidiary in India, Nord Anglia Education India Pvt. Ltd. (Nord India, hereinafter), to which the petitioner extends routine management and administrative support services, includin
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