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2022 (2) TMI 346 - HC - Income TaxTDS u/s 195 - directing Google Cloud India Pvt. Ltd. (GCI) to deduct tax at source at the rate of 10% at the time of making payment to the Petitioner - HELD THAT:- As the petitioner submits that this Court in Sumo Logic vs. Commissioner of Income Tax International Taxation [2021 (8) TMI 1274 - DELHI HIGH COURT] has taken cognizance of identical facts and issue and has issued notice to Respondent Nos.1 & 2. Issue notice. Mr. Sunil Agarwal, Advocate accepts notice on behalf of Respondent Nos.1 & 2. He prays for and is granted six weeks time to file the counter affidavit. Rejoinder affidavit, if any, to be filed before the next date of hearing. List the matter before the Joint Registrar (Judicial) for completion of pleadings on 11th May, 2022. Withholding of tax - withholding at the rate of 10% in accordance with section 115A of the Act read with the DTAA - HELD THAT:- As perused the decision of this Court in Epcos Electronic [2019 (7) TMI 708 - DELHI HIGH COURT] as well as the FAQ issued by the CBDT, wherein it has been held that no additional surcharge and cess is to be applied over the 10% rate as prescribed under the DTA - 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 to the Respondent No.2 progressively. 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 the impugned order.
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