2022 (9) TMI 1557

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....ndon, Advocates. For the Respondents : Mr.Sunil Agarwal, Sr.Standing Counsel for the Revenue with Mr.Tushar Gupta and Mr.Utkarsh Tiwari, Advocates. ORDER 1. Present writ petition has been filed challenging the certificate dated 18th July, 2022 issued under Section 195(2) of the Income Tax Act, 1961 ('the Act') directing the Google Cloud India Pvt. Ltd. (GCI) i.e., Respondent No.3 to deduct t....

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...., whereby, this Court vide order dated 03rd February 2022 had directed the Respondent Nos.1 and 2 to file their counter affidavits within six weeks. He states that the said counter affidavits have been filed on 26th August, 2022 and that the Petitioner will file its rejoinder affidavits within four weeks. Accordingly, he prays that the present writ petition be listed on 13th January, 2023 along wi....

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....% (inclusive of cess and surcharge) to be paid by it to the Respondent No.2 progressively. 7. Learned counsel for the Petitioner submits that appropriate directions may be issued in this regard towards the interim arrangement in connection with financial year 2022-23 relevant to the assessment year 2023-24 as well. He submits that given this interim arrangement, although the impugned order direct....