MS CORTEVA AGRISCIENCE INDIA PRIVATE LIMITED FORMERLY KNOWN AS EI DUPONT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4 2 NEW DELHI & ORS.

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W.P.(C)/7890/2025HC DelhiDLHC01035553202529 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
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What did the High Court hold?

The Delhi High Court disposed of the petition by directing the Revenue to consider the modified returns filed by the petitioner. The Court ordered the Revenue to pass consequential orders giving effect to the Advance Pricing Agreement (APA) dated 05.12.2018 for Assessment Years 2012-13 to 2015-16. If any refund was found due to the petitioner, the Court directed that it be processed along with applicable interest, in accordance with law, within a period of 12 weeks from the date of the order. The Court did not leave any issue undecided, as the Revenue conceded to the petitioner's claims.

What were the facts?

The petitioner, MS CORTEVA AGRISCIENCE INDIA PRIVATE LIMITED (formerly EI DUPONT INDIA PRIVATE LIMITED), filed a writ petition before the Delhi High Court. The petition sought directions to the Deputy Commissioner of Income Tax to accept modified returns filed under Section 92CD(1) of the Income-tax Act, 1961, and to give effect to an Advance Pricing Agreement (APA) dated 05.12.2018 for Assessment Years (AY) 2012-13 to 2015-16. The petitioner also requested the release of any pending refunds. The Revenue, through its counsel, did not dispute that the modified returns should be accepted and consequential benefits provided to the assessee.

What were the issues?

1. Whether the Revenue is required to accept the modified returns filed by the petitioner under Section 92CD(1) of the Income-tax Act, 1961, pursuant to an Advance Pricing Agreement (APA) dated 05.12.2018? 2. Whether the Revenue is required to pass consequential orders giving effect to the APA and release any pending refunds due to the petitioner for AY 2012-13 to AY 2015-16? Assessee's Contention: The petitioner contended that following the execution of the APA and the filing of modified returns under Section 92CD(1), the Revenue was obligated to accept these returns and provide the resultant benefits, including the release of refunds. Revenue's Contention: The Revenue, through its counsel, did not dispute the petitioner's contentions. It conceded that the terms of the modified returns were required to be accepted and any consequential benefits were to be provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 92CD(1)

AI-generated summary — verify with the full judgment below

$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7890/2025 & CM 34819/2025 MS CORTEVA AGRISCIENCE INDIA PRIVATE LIMITED FORMERLY KNOWN AS EI DUPONT INDIA PRIVATE LIMITED

.....Petitioner Through: Mr. Harpreet Singh Ajmani, Mr. Aowiteya Grover, Advocates.

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4 2 NEW DELHI & ORS.

.....Respondent

Through:

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

29.05.2025

1.

Issue notice. Learned counsel for the Revenue accepts notice. 2. The Petitioner has filed the present petition inter alia praying as under: a) Issue a direction to the Respondent No. 1 to accept the modified return and to pass an order(s) giving effect to the APA dated 05.12.2018, for AY 2012-13 to AY 2015-16 in the case of the Petitioner pursuant to the filing of a modified return filed under section 92CD(1) of the Income-tax Act, 1961 and to release pending refunds due, if any; b) Pass such other orders which this Hon’ble Court may deem fit and proper on the facts and in the circumstances of the case.

3.

The Petitioner had entered into an Advance Pricing Agreement [APA] This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 19:42:19

and based on the same has filed modified returns in respect of assessment year [AY] 2012-13 to 2015-16. Mr. Kumar, learned counsel appearing on behalf of Revenue does not dispute that the terms of the modified returns are required to be accepted and any consequential benefit is required to be provided to the assessee. 4. In view of the above, we dispose of the petition by directing the Revenue to consider the modified returns and pass consequential orders. If any refund is found due to the Petitioner, the same would be processed alongwith the applicable interest in accordance with law within a period of 12 weeks from date. 5. The petition is disposed of in the aforesaid terms. 6. Pending application(s) also stands disposed of.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 29, 2025/KG

Click here to check corrigendum, if any

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 19:42:19

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