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TMI Blog2021 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... s contesting the stand of the revenue that it had the Permanent Establishment (in short PE ) in India - HELD THAT:- We direct that, for the moment, the concerned officer will issue a Tax deductor certificate under Section 197 of the Act for the FY 2020-2021 (Assessment Year 2021-2022) in line with the rate applied for FY 2018-2019 and FY 2019-2020. Assessee will file an affidavit within 10 day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2021 in W.P.(C) 2803/2021 CM No.8466/2021 in W.P.(C) 2805/2021 1. Allowed, subject to just exceptions. W.P. (C) 2802/2021 CM No. 8443/2021 2. Issue notice to the respondents. Mr. Sunil Kumar Agarwal accepts service on behalf of the respondents-Revenue. 3. The short issue, which arises in the captioned writ petition, is: as to what is the rate at which the tax deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it had the Permanent Establishment (in short PE ) in India. This position, even according to Mr. Pardiwalla, has changed as the assessee has now established a branch office in India. 4.3 Therefore, Mr. Pardiwalla says (and prima facie we find some merit in it) that if the revenue were to adopt the line that it has a PE in India, even then, the rate of withholding tax for offshore supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled for qua the impugned order. 5.1 Furthermore, Mr. Agarwal also submits that, at the stage of issuance of certificate under Section 197 of the Act, a detailed enquiry is normally not undertaken. For this purpose, he has drawn my attention to the observations made, in this behalf, in paragraph 11 and 12 of the order dated 21.08.2020. 6. Having heard learned counsel for the parties and per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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