AECOM INTERCONTINENTAL HOLDINGS UK LTD. vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 4th February, 2026. W.P.(C) 14299/2025, CM APPL. 58549/2025 & CM APPL. 7329/2026 AECOM INTERCONTINENTAL HOLDINGS UK LTD. .....Petitioner Through: Mr. Manuj Sabharwal, Mr. Devvrat Tiwari and Mr. Drona Negi, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Ms. Hemlata Rawat and Mr. V.K. Saksana, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (Oral) 1. By way of present writ petition, the petitioner has challenged the order dated 19.08.2025 passed by and consequential certificate of even date issued by respondent No.1- Assistant Commissioner of Income Tax, Circle Int Tax 1(1)(1), Delhi (hereinafter referred to as the „Competent Authority) under Section 197 of the Income Tax Act, 1961 (hereinafter referred to as „the Act of 1961‟). 2. As per the petitioner, it is engaged in the business of providing corporate and management services, in terms of the agreement with its Associate Enterprise (AE) i.e. AECOM India Private Limited. The petitioner 3. Mr. Manuj Sabharwal, learned counse