Ernst And Young Llp vs Assistant Commissioner Of Income Tax, ...

ik-30914321 Delhi High Court 17 February 2026 • 4 min read

Judges (2)

Dinesh Mehta Delivered Vinod Kumar Coram

Counsel (6)

Arun Bhadauria Counsel Petitioner Indruj Rai Counsel Respondent Kamal Sawhney Counsel Petitioner Nishank Vashistha Counsel Petitioner Rahul Singh Counsel Respondent Sanjeev Menon Counsel Respondent

Parties (2)

Assistant Commissioner of Income Tax Respondent Ernst and Young LLP Petitioner

Case Significance

Ernst And Young Llp vs Assistant Commissioner Of Income Tax, ... is a Delhi High Court decision dated February 17, 2026 (citation: ik-30914321). Ernst and Young LLP challenged a Section 195 Income Tax Act certificate and order after the respondent disregarded the Court's earlier remand order in the same matter, which had found no taxability. The Court held the respondent had acted contrary to its own earlier judgment by taking the same view without pointing out any new facts. The petition was allowed with directions to issue a Nil rate withholding certificate for the current and subsequent financial years, provided EY cooperates and d The bench comprised Justices Dinesh Mehta and Vinod Kumar. The judgment was delivered by Justice Dinesh Mehta. Counsel appearing: Arun Bhadauria (counsel for petitioner), Indruj Rai (counsel for respondent), Kamal Sawhney (counsel for petitioner), Nishank Vashistha (counsel for petitioner), Rahul Singh (counsel for respondent), Sanjeev Menon (counsel for respondent).

Summary

Ernst and Young LLP challenged a Section 195 Income Tax Act certificate and order after the respondent disregarded the Court's earlier remand order in the same matter, which had found no taxability. The Court held the respondent had acted contrary to its own earlier judgment by taking the same view without pointing out any new facts. The petition was allowed with directions to issue a Nil rate withholding certificate for the current and subsequent financial years, provided EY cooperates and discloses all material facts.

What was the outcome of Ernst And Young Llp vs Assistant Commissioner Of Income Tax, ...?

Ernst and Young LLP challenged a Section 195 Income Tax Act certificate and order after the respondent disregarded the Court's earlier remand order in the same matter, which had found no taxability. T...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-30914321)