Lower withholding certificate u/s 197 - requirement of reasoned ...

July 31, 2019

Case Laws Income Tax HC

Lower withholding certificate u/s 197 - requirement of reasoned order - the decision of the AO u/s 197(1) is quasi-judicial in nature, has to be taken on objective criteria and be based on relevant material provided by the applicant and available with the Department - It must be supported by reasons available on the file which conform to the requirement of Section 197 r.w. Rule 28 AA - reasons must be communicated to the applicant also

View Source

← Previous Next →

Lower withholding certificate u/s 197 - requirement of reasoned ...

July 31, 2019

Case Laws Income Tax HC

You may also like:

Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

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...

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...

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...

TDS on certain income from units of a business trust u/s 194LBA - This budget removes the difficulty of obtaining certificate of lower deduction rate u/s 197, w.e.f. 1st...

Income Tax: To facilitate ease of doing business and reduce compliance burden, it is proposed to amend section 197 to bring section 194Q (tax deduction on purchase of...

TDS at lower rate u/s 197 - effective date of certificate - withholding tax certificate issued to the petitioner has been made effective from the date of issue OR from...

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)...

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...

Certificate of exemption from TDS u/s 197 - AO allowed TDS @1% at concessional rate as against 10% - We do not accept the contention of the petitioner that the notes put...

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...

Writ petitions challenged the 4% withholding tax rate u/s 195 on receipts asserted as business income u/s 9(1)(i), despite the petitioner having withheld tax at 1.5%....

Non issuance of Tax Deduction Certificate (TDC) u/s 197 - AO had rejected the application as the assessee had violated the provisions of TDS and proceedings under...

The High Court addressed the validity of a certification issued u/s 197 for FY 2023-24, where a "Nil" withholding tax certificate was sought but a 15% withholding tax...

Section 197(1) of the Code of Criminal Procedure (CrPC) requires prior sanction for prosecuting public servants under the Prevention of Money Laundering Act (PMLA). The...

Quick Updates: