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breaking news Relief for senior management, including foreign partners, administrators in tax matters


In major relief for taxpayers, especially when key company executives, foreign partners, etc.

Often during investigations, senior managers and foreign managers are asked to physically appear before tax officers and therefore it became difficult for India Inc to make this possible.

The Bombay High Court was hearing a case in which the court granted exemptions to senior management, foreign partners / administrators from appearing before the tax authorities in tax litigation cases.

The observations were made during the court’s examination of the case between the customs authorities and ZT India.

ZT India is a major importer and supplier of mechanical equipment and the customs service has summoned international directors to appear before the tax authorities for alleged fraud of recurring import duties.

ZT in its plea said foreign and Indian directors must be represented by authorized representatives or lawyers. A virtual hearing for foreign directors should also be considered at a later stage, if necessary.

Principal directors and foreign directors were required to appear despite the cooperation of the applicant’s authorized representative. It was argued in court that the competence of the officer who issued the summons should be tested. In addition, when an authorized representative appears, it is not necessary for the lead directors, and especially the foreign directors, to physically appear before the officer.

“The intention of Parliament and the government has been very clear to help businesses and improve the ease of doing business in India. However, in various cases the executive action is completely against various circulars that are issued time and time again regarding the frequency of the summons, the time of the summons and various measures that need to be taken into account to issue such a summons. in the rarest cases. Rare cases. However, the directives of the council are ignored in various cases and this action must be tested in the courts. Said Abhishek A Rastogi, partner at Khaitan & Co, who argued in the Bombay High Court for the petitioner.

(Edited by : Aditi Gautam)

First publication: STI


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