2023 (7) TMI 934

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....GIRISH KATHPALIA For the Petitioner Through: Mr Vishal Kalra and Ms Kusum Sapna, Advs. Respondents Through: Mr Aseem Chawla, Sr Standing Counsel with Mr Utsav Jain and Mr Aditya Gupta, Advs. RAJIV SHAKDHER, J. (ORAL): 1. Issue notice. 1.1 Mr Aseem Chawla, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 2. Given the direction that we propose t....

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....valent to Rs. 1,09,94,821/- from AETL. 5.1 This was an error, given the fact that the entity which received money from AETL was Siemens Industry Software (India) Pvt. Ltd. [in short, "SISPL"]. 6. Consequently, the rectification and/or revision in the TDS return submitted by AETL was carried out. 7. Mr Vishal Kalra, who appears on behalf of the petitioner, submits that the revised Form 26A....