The Tax Publishers2020 TaxPub(DT) 5336 (Del-HC)

CONSTITUTION OF INDIA, 1950

Article 226

Since the taxes due and payable have already been provisionally withheld and deposited with authority, this Court directed that till the next date of hearing, regular assessment proceeding initiated by authority against the petitioners were stayed. Registry was directed to list the petition on 18-1-2021 for hearing and disposal.

Writ - Benefit of India-Mauritius DTAA/Tax Treaty - Maintainability -

Present petition was filed challenging the Order whereby authority had held that the entire arrangement made by petitioners were with an intent to claim benefit under India-Mauritius DTAA and such an arrangement were nothing but for avoidance of tax in India. Authority had further held that the bar under Clause (iii) to proviso to section 245R(2) was attracted. Petitioners contended that the petitioners have Tax Residency Certificates which were conclusive proof of the fact that they were entitled to benefit of India - Mauritius DTAA/Tax Treaty. Held: Since the taxes due and payable have already been provisionally withheld and deposited with authority, this Court directed that till the next date of hearing, regular assessment proceeding initiated by authority against the petitioners were stayed. Registry was directed to list the petition on 18-1-2021 for hearing and disposal.

REFERRED :

FAVOUR : Petition listed.

A.Y. :



IN THE DELHI HIGH COURT

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