9911796707
TMI Blog2021 (10) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... 10980/2021 CM APPL. 33832/2021 (Exemption) in W.P.(C) 10981/2021 CM APPL. 34264/2021 (Exemption) in W.P.(C) 11120/2021 CM APPL. 34266/2021 (Exemption) in W.P.(C) 11121/2021 CM APPL. 34268/2021 (Exemption) in W.P.(C) 11122/2021 Allowed, subject to all just exceptions. WP(C) 10967/2021 & CM No. 33806/2021 WP(C) 10980/2021 & CM No. 33829/2021 WP(C) 10981/2021 & CM No. 33831/2021 WP(C) 11120/2021 & CM No. 34263/2021 WP(C) 11121/2021 & CM No. 34265/2021 WP(C) 11122/2021 & CM No. 34267/2021 1. These petitions have been filed by the petitioner challenging the common order dated 26.08.2021 passed by the respondent no.1 in compliance with the order dated 19.03.2021 passed by this Court in a batch of petitions filed by the petitioner. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, having regard to the submissions made before us by learned counsel for the parties, we are of the view that, for the moment, the captioned writ petitions can be disposed of with the following directions: (i) The concerned authority will adjudicate the impugned show cause notices qua which we are told that the petitioners have filed their replies. (ii) While carrying out the adjudication, the concerned authority will in the first instance determine as to whether or not the jurisdictional facts obtain in the matter i.e. whether the remittances in issue are chargeable to tax. (iii) The concerned authority will, therefore, in the first instance pass an order on this aspect of the matter. (iv) The concerned authority in this behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as the 'BT Plc') to provide the telecommunication-related support services to the said company's international customers. The petitioner has also procured various satellites and other business support service from BT Plc for the purposes of facilitating services to customers of BT Group, in lieu of the payment of service fee. She submits that the payments have been made to BT Plc without TDS under Section 195 of the Act, as such payments are not taxable in India. 7. The learned counsel for the petitioner further submits that BT Plc has filed an application dated 18.02.2013 under Section 245Q of the Act, being AAR No. 1448 of 2013, and a letter dated 19.03.2019 before the Authority for Advance Rulings (hereinafter referred to as 'AAR' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that against the final orders passed for the Assessment Years (hereinafter referred to as 'AY') 2012-13 and 201314, the petitioner had been declared to be an 'assessee in default' and tax demand raised against it. The petitioner has challenged the said orders in appeal before the Commissioner of Income Tax (Appeals) (hereinafter referred to as 'CIT(A)'). The petitioner cannot be allowed to agitate the same issue in different fora. 12. We have considered the submissions made by the learned counsels for the parties. 13. It is not denied by the learned counsel for the petitioner that on similar issues, demands have been raised against the petitioner for the Assessment Years 2012-13 and 2013-14 which have been challenged by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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