2026 (3) TMI 70

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....e Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Dr. Shashwat Bajpai & Mr. Mayank Chaturvedi, Adv. For the Respondent Through: Mr. Puneet Rai, SSC. JUDGMENT DINESH MEHTA, J. (ORAL) 1. By way of present writ petition, the petitioner has challenged the order dated 11.08.2025 (mentioned as 15.04.2025), passed by the Office of Circle Int Tax 1(2)(2) (hereinafter referred to as the 'Comp....

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....ioner submitted that in spite of the fact that the nature of transactions carried out by the petitioner with its Indian counterpart is clear and though there is neither any involvement of royalty or copyright nor any reason to apprehend Fees for Included Services as per the India-USA Double Taxation Avoidance Agreement (hereinafter referred to as 'India-USA Treaty'), yet for no rhyme or reason the....

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....on during assessment proceedings, hence the certificate issued at 4% rate is not justified. 6. Mr. Puneet Rai, learned Senior Standing Counsel for the respondent- Department on the other hand argued that none of the Authorities has so far examined the nature of transactions carried out by the petitioner and unless the transactions carried out by the petitioner are examined in requisite detail, ....

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....o the petitioner have been subjected to 4% tax, though the transactions prima-facie looks to be not exigible to tax, we are of the view that it would be just and proper if a certificate of deduction at 2% is issued to the petitioner so that the concern of the Revenue that the petitioner can be subjected to scrutiny assessment can be addressed and some respite can be given to the petitioner as a su....