ERNST AND YOUNG LLP vs ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL CIRCLE-1-2-2, NEW DELHI

Judgment text excerpt

$ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on: 23.12.2025 Judgment delivered on: 14.01.2026 Judgment uploaded on: As per Digital Signature~ + W.P.(C) 16158/2025 & CM APPL. 66147/2025 ERNST AND YOUNG LLP .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL CIRCLE-1-2-2, NEW DELHI .....Respondent Advocates who appeared in this case For the Petitioner : Mr. Kamal Sawhney, Mr. Arun Bhadauria and Mr. Nishank Vashishta, Advocates For the Respondents : Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, JSC and Mr. Gaurav Kumar, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. This petition has been filed with the following prayers:- “(i) Issue a writ of certiorari and/or any other writ, order or direction in the nature of certiorari setting aside the Impugned Certificate dated 17.09.2025 r/w Impugned Order dated 17.09.2025; (ii) issue a writ of mandamus and/or any other writ, order Signature Not Verified Signed By:PRADEEP WP(C) No.16158/2025 Page 1 of 10 SHARMA Signing Date:14.01.2026 14:57:56 or direction in the nature of mandamus directing the respondent to issue a “nil withholding” certificate for prospective payments amounting to 17,50,00,00,000/- to be paid by the petitioner to its payee Ernst & Young (EMEIA) Services Limited from the date of section 195(2) application till 31.03.2026. And/ Or (iii) Issue any other appropriate writ, order or direction which this Hon‟ble Court may deem fit and proper in the facts and circumstances of the case.” 2. In substance the challenge in this petition is to the certificate and order dated 17.09.2025 passed under Section 195 of the Income Tax Act, 1961 (the Act), whereby the respondent has concluded and authorised the petitioner h