2023 (2) TMI 1200

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..... Tax - Withholding rate of tax in respect of dividend - India-Swiss DTAA - Revenue, cannot but accept that the issue raised herein is covered by Concentrix Services Netherlands B V case [ 2021 (4) TMI 1051 - DELHI HIGH COURT] - A certificate under Section 197 of the Income Tax Act, 1961 will be issued in favour of the petitioner, indicating therein, that the rate of tax, on dividend, as applic .....

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..... mritha Chandramouli, Adv., Mr. Rahul Vijaykumar, Adv., Ms. Shruthi Sivakumar, Adv., Mr. Raj Bahadur Yadav, AOR For the Respondent : Mr. Porus Kaka, Sr. Adv., Mr. Divesh Chawla, Adv., Mr. Prakash Kumar, Adv., Mr. Rahul Gupta, AOR, Mr. Percy Pardiwalla, Sr. Adv., Mr. Prashant Meharchandani, Adv., Mr. Arun Bhadauria, Adv., Mr. Rahul Jain, AOR, Mr. Kamal Sawhney, Adv., Mr. Nikhil Agarwal, Adv., M .....

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