2005 (10) TMI 58

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....ale service of textile machinery manufactured by the Rieter group. In order to support the business activities of the latter in India, its parent company appears to have deputed four employees from Switzerland to serve in India. These employees commenced their service in India with the petitioner-company in the year 1995 and in one case in January, 1996. As per the employment agreements entered into between the petitioner and the aforementioned expatriate employees, the petitioner appears to have deducted the tax payable under the Indian laws from the salaries of the expatriates. The amount so deducted was then deposited by the petitioner-company with the income-tax authorities from time-to-time. According to the petitioner-company, a....

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.... request for the issue of a refund voucher in favour of the petitioner-company. The second limb of the grievance in the writ petition is that no orders regarding refund have been passed by the authority competent to do so for some of the assessment years in respect of each one of the above employees. The third limb of the grievance is that although the petitioner-company has furnished the requisite documents, including a power of attorney from the employee concerned, the authority concerned has not examined the request for refund and issue of a refund voucher despite lapse of considerable period. A mandamus directing the assessing authority concerned to grant the requisite refund for a total amount of Rs. 36.38 lakhs with interest has, ther....

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....y the petitioner. We are not, as submitted by Mr. Jolly, required to examine the question whether refunds are due to the petitioner-company and whether the petitioner company has satisfied the requirements otherwise stipulated for the grant of such refunds. What is, however, evident from the record is that deposit of tax deducted by the company at source from the salaries of its expatriate employees has been made and is being claimed by way of refund. Our attention has also been drawn to an order passed by the assessing authority granting refund to the expatriate assessees. It is possible that similar orders have been passed in the case of all other employees for one or more of the assessment years which we need not examine in detail at ....