Refund of excess amount deposited in the Government Treasury in the form of tax deducted at source :

19. BJ Services Company Middle East Limited vs. The Deputy Commissioner of Income Tax International Taxation, Circle 1(2)(2),

Mumbai & Ors

[WP (L) NO. 26966 OF 2025, Dated: 08/07/2025, (Bom)(HC)]

Refund of excess amount deposited in the Government Treasury in the form of tax deducted at source :

The Petition challenges the alleged inaction on the part of the Respondents in not disposing of the applications made by the Petitioner to refund excess amount deposited in the Government Treasury in the form of tax deducted at source. It is the claim of the Petitioner that it is entitled to a refund of ₹1,90,97,348/- in respect of Assessment Year 2012- 13 for the excess tax deposited by it.

The Petitioner is a company engaged in providing services of maintaining and testing oil and gas equipments and other related activities. To execute its project in India, the Petitioner employs overseas employees. As per the mutual understanding between the Petitioner and the expatriate employees, the Petitioner bears the tax liabilities of these expatriate employees. As the tenure of stay of the overseas employees in India is dependent upon the completion of a particular project, the Petitioner beforehand esti