2022 (12) TMI 1586

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....s Kavita Jha and Mr Udit Naresh, Advs. For the Respondents : Mr Zoheb Hossain, Sr. Standing Counsel with Mr Vipul Agarwal and Mr Parth Semwal, Jr. Standing Counsels. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM No.56084/2022 1. Allowed, subject to the petitioner filing legible copies of annexures, at least three days before the next date of hearing. W.P.(C) 17561/2....

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.... the ground that they are time barred. 7. According to Ms Jha, the new regime could not have infused life in the proceedings which already stood barred by limitation. 7.1 As per Ms Jha, if the prescribed period of limitation of three years was to be applied, the limitation would have expired on 31.03.2018, and if six years were to be granted to the respondents/revenue, the limitation, in any....

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....he remitter i.e., Vodafone Digilink Ltd., has deducted tax at source qua the remittance made. 11. What is also not in dispute, is that the petitioner is located in Singapore. It is also an admitted position that the petitioner has not filed its returns. 12. According to Ms Jha, the impugned order does not advert to the nature of the remittance. 13. We may note, that Mr Hossain cannot but ....

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.... the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC). 15.1 Ms Jha says, that in any event, since it is the petitioner's case that it has no Permanent Establishment in India, and hence remittances cannot be brought to tax. 16. Given the aforesaid backdrop, to our minds, the matter requires further examination. 17. Issue notice. 17....