Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Cancellation/withdrawal of the Certificate issued u/s 197 - non ...

Case Laws     Income Tax

March 6, 2018

Cancellation/withdrawal of the Certificate issued u/s 197 - non furnishing of copy of the reasons recorded was a flaw in the decision making process. - Thus, making the impugned order unsustainable. - HC

View Source

 


 

You may also like:

  1. Lower deduction certificate u/s 197 - The reasons proceed only on the basis of the liability, if any, which may, or may not, be fastened upon another group company, i.e....

  2. Cancellation of eligibility certificate - no cancellation certificate can be issued after the expiry of the eligibility certificate is over. - HC

  3. Issuance of Certificate for Nill Rate of TDS u/s 197 - AO refused to issue the certificate on the ground that the FTD of CBDT had informed that no request for inclusion...

  4. Orders/certificates u/s 197 - rate of withholding tax - he petitioner, who is a non-resident and does not have a PE in India, claims that the subject income is “business...

  5. Cancellation of registration under the GST regime - The 1st respondent should take steps to change the reasons for cancellation of registration of the petitioner to...

  6. Cancellation of redemption certificate - validity of SCN - power of review - The contentions raised that the redemption certificate is final order, which can be reviewed...

  7. The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC)...

  8. Short deduction of tax at source over and above the amount specified in the lower TDS certificate - scope of certificate issued u/s 197 - if the assessee continues to...

  9. Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the...

  10. Effective date of Order issued u/s 197 for lower deduction tax at source or no TDS – Section 197 does not prescribe or state that an order will be effective from the...

  11. Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

  12. Reopening of assessment u/s 147 - non-supply of reasons recorded for issuance of notice u/s 148 - In the instant case, it is an admitted position that the assessee for...

  13. Withholding certificate u/s 197(1) as effective from 1st April, 2019 for Financial Year - income/profits are not chargeable to tax under Article 8 of India-UK DTAA r/w...

  14. Issue of low TDS certificate u/s 197(1) - fixing the rate of deduction of TDS at 4% instead of 1% as was fixed for earlier years - prior to issuance of a certificate u/s...

  15. No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for re-consideration - HC

 

Quick Updates:Latest Updates