9911796707
TMI Blog2022 (9) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- Issue notice. Learned senior standing counsel accepts notice on behalf of Respondent Nos.1 and 2. He prays for and is permitted to file a counter affidavit within six weeks. Rejoinder affidavit, if any, be filed before the next date of hearing. Registry is directed to tag the present writ petition along with WP(C) No.8720/2021 and list for final hearing on 13th January, 2023. Appropriate directions in regard towards the interim arrangement - although the impugned order directs 10% withholding, the deposit of 8% by GCI plus 2% Equalisation Levy admittedly being paid by GCI on remittances to the Petitioner should not be construed as any non-compliance of the impugned order so as to attract the provisions of Section 201 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.08.2017. 2. Learned counsel for the Petitioner submits that WP(C) 8720/2021 i.e., Sumo Logic vs. Commissioner of Income Tax International Taxation Anr, which involves similar issue and where pleadings are complete, is next listed for hearing before this Court on 13th January, 2023. 3. Learned counsel for the Petitioner also submits that similar issue had come up in the Petitioner s case for the earlier financial year, which is under challenge in WP(C) 215/2022, whereby, this Court vide order dated 03rd February 2022 had directed the Respondent Nos.1 and 2 to file their counter affidavits within six weeks. He states that the said counter affidavits have been filed on 26th August, 2022 and that the Petitioner will file its rejoinde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y non-compliance of the impugned order so as to attract the provisions of Section 201 of the Act on GCI. 8. We have perused the operative part of the impugned order (page 81 of the writ petition), wherein the Respondent No. 2 has made the payments under consideration liable for a withholding at the rate of 10% in accordance with section 115A of the Act read with the DTAA. We direct that purely as an interim measure, the Petitioner would be entitled to receive its payment from GCI subject to a deduction of 8% to be paid progressively for financial year 2022-23 relevant to assessment year 2023-24 as well. This interim arrangement is being made under the orders of this Court. The deposit of 8% should not be treated as any non-compliance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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