Uipath Srl v. Deputy Commissioner Of Income International Tax Circle 3 1 1 & Ors
High Court
04 Jul 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Uipath Srl v. Deputy Commissioner Of Income International Tax Circle 3 1 1 & Ors
Date of order
04 Jul 2024
Assessment year(s)
2021-22
Outcome
Other
Case summary
In Uipath Srl v. Deputy Commissioner Of Income International Tax Circle 3 1 1 & Ors, the High Court (2024) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~67&68
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 8987/2024
UIPATH SRL
.....Petitioner
Through: Mr. Sachit Jolly, Mr. Hansha Anand, Mr. Abhyrdaya Shankar Bajpai and Mr. Aditya Rathore, Advocates.
versus
DEPUTY COMMISSIONER OF INCOME INTERNATIONAL TAX CIRCLE 3 1 1 & ORS.
TAX
.....Respondents
Through:
Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC and Ms. Pratishtha Chaudhary and Mr. Naveen Kohila, Advocates.
68.
+ W.P.(C) 8988/2024 UIPATH SRL
.....Petitioner Mr. Sachit Jolly, Mr. Hansha Anand, Mr. Abhyrdaya Shankar Bajpai and Mr. Aditya Rathore, Advocates.
Through:
versus
CENTRALIZED PROCESSING CENTRE BANGALORE AND ORS & ORS. .....Respondents
.....Respondents Through: Mr. Aseem Chawla, SSC with Ms. Naincy Jain, JSC and Ms. Pratishtha Chaudhary and Mr. Naveen Kohila, Advocates.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R% 04.07.2024CM APPL. 36709/2024 (Ex.) in W.P.(C) 8987/2024
CM APPL. 36715/2024 (Ex.) in W.P.(C) 8988/2024
Allowed, subject to all just exceptions.
Applications stand disposed of.
W.P.(C) 8987/2024 & W.P.(C) 8988/2024
1.The principal grievance which is raised in these writ petitions pertains to the release of refunds and for a deletion of demand which according to the writ petitioners is incorrectly exhibited for Assessment Year 2021-22.
2.Mr. Aseem Chawla, learned counsel for respondents on instructions states that the aforesaid grievance has been duly examined and that all refunds payable to the petitioners alongwith interest under Section 244A of the Income Tax Act, 1961 shall be released within a period of three weeks from today. The statement so made is recorded and accepted.
3.The writ petitions stand disposed of.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
JULY 4, 2024/vp
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