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2024 (6) TMI 738

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..... as on due consideration provided and prescribed for a withholding tax at the rate of 15% - HELD THAT:- FY 2023-24 has already come to an end. In view of the aforesaid and since the writ petitioner would have the right to apply afresh for the grant of a Nil withholding tax certificate, which would necessarily have to be examined independently, we do not find any justification to continue the instan .....

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..... USTICE PURUSHAINDRA KUMAR KAURAV For the Petitioner : Mr. Manuj Sabharwal and Mr. Sudip Lodh, Advs For the Respondents : Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC along with Mr. Utkarsh Tiwari, Adv ORDER CM APPL. 25209/2024 (Ex.) 1. Allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 6067/2024 3. The instant writ petition questions the validity of the .....

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..... application that may be made shall be examined and disposed of independently. All rights and contentions of respective parties are kept open. 7. It is further provided that in case the petitioner were to succeed in the fresh application, it would undoubtedly be entitled to claim the benefit of the CBDT Circular No.E/257 [CPC (TDS) Advisory to deductors making TDS payment through multiple challans .....

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