2016-TII-INSTANT-ALL-320
27 April 2016   

CASE LAW

2016-TII-25-HC-DEL-INTL

ALCATEL LUCENT FRANCE Vs ADIT: DELHI HIGH COURT (Dated: April 27, 2016)

Income tax - Writ - Sections 9(1)(vii), 44DA(1), 133A, 143(3), 147 & 148 - India-France DTAA - Article 4.

Keywords - more beneficial to - PE - supply of telecom hardware - FTS - royalty - reasons to believe.

Whether provisions of Sec 147 can be invoked to correct the errors of AOs - NO: HC

Whether when the provisions of Section 147 are invoked twice on the same set of materials, this amounts to abuse of process of law - YES: HC

Assessees' writs allowed

 

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