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Commissioner Of Income Tax (Tds) - 2 vs National Highway Authority Of India on 9 January, 2023

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                          $~6
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      ITA 1145/2017
                                 COMMISSIONER OF INCOME TAX (TDS) - 2 ..... Appellant
                                                       Through:      Mr Sanjay Kumar & Ms Easha,
                                                                     Standing Counsels.
                                                       versus

                                 NATIONAL HIGHWAY AUTHORITY OF INDIA ..... Respondent
                                                       Through:      Mr Santosh Kumar & Mr Daksh
                                                                     Arora, Advocates.

                                 CORAM:
                                 HON'BLE MR JUSTICE RAJIV SHAKDHER
                                 HON'BLE MS JUSTICE TARA VITASTA GANJU
                                                       ORDER

% 09.01.2023 [Physical Hearing/Hybrid Hearing (as per request)]

1. The order of the Tribunal dated 10.04.2017, which is impugned in the present appeal, inter alia, refers to the fact that the issue raised in the present appeal also arose in Assessment Year (AY) 2004-05, which was decided in favour of the respondent/assessee.

1.1 In fact, in paragraph 7 of the said order, there is a reference to the order dated 02.12.2011 passed by the first appellate authority, with regard to the AY 2004-05.

2. Mr Sanjay Kumar, who appears on behalf of the appellant, will ascertain what was the final result achieved in AY 2004-05. The information received will be placed before the court on the next date of hearing.

3. The broad issue at hand appears to be as to whether or not the respondent/assessee was required to deduct TDS from non-refundable sums/grants paid by the respondent/assessee to its concessionaire.

4. Counsel for the respondent/assessee says that these were grants in the nature of equity support.

4.1. This aspect will be examined on the next date of hearing.

5. List the matter on 21.04.2023.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J JANUARY 9, 2023 / ha Click here to check corrigendum, if any ITA 1145/2017 Page 2 of 2 Signature Not Verified Digitally Signed By:SHEHROZ ALAM Signing Date:15.01.2023 14:02:20