Application for NIL rate TDS deduction certificate u/s 197 - The ...

Case Laws Income Tax

January 31, 2024

Application for NIL rate TDS deduction certificate u/s 197 - The High court noted that the project was in Bangladesh, and no part of it was situated in India. The payments to ICT for the project were made in Bangladesh, and the services rendered by the petitioner to ICT were governed by the DTAA (Double Taxation Avoidance Agreement) between the USA and India. Under Article 12 of the DTAA, only fees for 'included services' are taxable in the source state, not the fees for technical services in question. - Since no material showed the involvement of the petitioner's Indian PE in the project, the court inferred no taxable event had occurred in India. - Respondents directed to consider granting a nil rate TDS deduction certificate.

View Source

← Previous Next →

Application for NIL rate TDS deduction certificate u/s 197 - The ...

Case Laws Income Tax

January 31, 2024

You may also like:

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...

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...

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 -...

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...

Certificate u/s 197 - Deduction of TDS are low rate or NIL rate - India Switzerland DTAA read with the protocol and Most Favoured Nation (“MFN”) clause - no separate...

Assessee in Default u/s 201 - Deduction of TDS u/s 194C instead of u/s 194J - Advertisements put on digital platforms - technical services - order in haste passed before...

Application for ‘Nil’ rate of tax deduction certificates u/s 197 - the application for revision u/s 264 of the Act would be in the nature of an Appeal from Caesar to...

The High Court held that the Assessing Officer (AO) does not have the power to summarily reject an application u/s 197 for deduction of tax at lower or nil rates based...

Withholding certificates u/s 197 issued at lower rate tax - Respondents are required to pass an order u/s 197 either rejecting the application for such certificate or...

Writ against order of department rejecting issuance of certificate u/s 197 - who obtains a certificate u/s 197 for no deduction of tax at source or for deduction of tax...

Deduction of tax at a lower rate - It is therefore clear in the statutory provision of deduction of tax at source at lower rate is “person specific” and cannot be...

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...

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...

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....

Quick Updates: