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2021 (8) TMI 1274 - DELHI HIGH COURTApplicability of Equalization Levy on payments to be received by the Petitioner - Whether the Respondents erred in law and on facts in re-characterizing the nature of payments to be received by the Petitioner from Indian Customers as “Fee for Technical/Included Services” under the Income-tax Act, 1961 / India-USA Double Taxation Avoidance Agreement (DTAA) rather than “business income”? - HELD THAT:- Issue notice. Mr.Ruchir Bhatia, Advocate accepts notice. He prays for and is granted six weeks time to file the counter affidavit. Rejoinder affidavit, if any, be filed before the next date of hearing. Since the petitioner has prayed for refund of taxes and this Court is of the view that the said prayer would adequately protect the interest of the petitioner, the prayer for interim stay is declined. List the matter before the Joint Registrar (Judicial) for completion of pleadings on 10th December, 2021.
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