In a significant interim ruling issued on 3 February 2022, the Delhi High Court held that, as a temporary measure pending a full hearing, a global provider of cloud services was entitled to receive payment from an Indian customer after the deduction of withholding tax (WHT) at 8%, rather than the 10% rate required by the tax authorities, since equalisation levy of 2% already was payable on the amounts by the nonresident taxpayer.
Source Deloitte
