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TMI Blog2020 (1) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate issued in respect of the financial year 2018-19. We find that the parties to whom the lower withholding tax certificates were issued for the financial year 2018-19 are the same. In a matter like the present one, time is of the essence since the petitioner is being subjected to higher deduction of tax at source by the parties which are transacting in business, while its claim is for low ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir Bhatia, Sr. Standing counsel with Ms.Madhura M.N., Advs. O R D E R 1. On the last date, Mr. Bhatia, learned senior standing counsel for the Revenue had sought time to take instructions on the limited grievance raised by the petitioner that the withholding tax certificate issued to the petitioner has been made effective from the date of issue, and not from the beginning of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondents kept upgrading their systems and, as and when the same was done, the petitioner kept making applications for lower withholding tax in respect of the said 337 parties. However, certificates were granted from the date of making of separate applications despite the initial application being made on 18.03.2019. 4. Mr. Bhatia, submits that he has no written instructions and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner is a well established business enterprise. Though, the lower withholding tax certificates have been issued in respect of all the parties, the dispute remains with regard to the date from which the certificates should take effect since the petitioner claims that it had made the application on 18.03.2019 for the financial year 2019-20. In respect of all the parties, we are inclined t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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