Ranbaxy had already deducted tax before making payment to Teva. The refund of the amount to Teva would be subject to Teva USA and Teva Israel furnishing the guarantees directed by the Court.
The Court cautioned the NHAI and Delhi International Airport Limited to take steps to resolve the issue, failing which it would be constrained to take stringent action.
Privilege attaches to the nature and circumstances of the communication and does not automatically protect every document in an advocate’s possession, the Court said.