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Brushing aside SC judgement by observing that review petition is preferred by revenue is untenable
Case Law Details
- Case Name
- Milestone Systems A/S Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Milestone Systems A/S Vs DCIT (Delhi High Court)
Delhi High Court directed the concerned officer to revisit the application preferred under section 197 of the Income Tax Act as the concerned officer simply by-passed the Supreme Court judgement in Engineering Analysis by observing that revenue has preferred a review petition. Such approach of officer is untenable.
Facts- The petitioner is a non-resident company, incorporated under the laws of Denmark. The record shows, that the petitioner had filed an application under Section 197 of the Income Tax Act, 1961 [in short, “the Act”] for being ...
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