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of <h1>Court rules withholding tax certificate effective from start of financial year, not date of issue. Respondent accepts notice.</h1> The court held in favor of the petitioner, ruling that the withholding tax certificate should be effective from the beginning of the financial year, not ... Effective date of Withholding tax certificate - whether be made effective from the date of issue or from the beginning of the financial year i.e. 01.04.2019 - it is pointed out that one of the certificates placed at page 61 of the record has been made effective from 13.06.2019, whereas the same had been applied for the financial year 2019-20. Counsel for the petitioner states that for other jurisdictions, necessary clarifications have been issued by the respondents themselves. HELD THAT:- Issue notice. Mr. Bhatia accepts notice. Mr. Bhatia wishes to seek instructions. At request, adjourned to 07.01.2020. The petitioner raised a grievance that the withholding tax certificate was made effective from the date of issue, not from the beginning of the financial year. The respondent accepted notice and sought instructions, and the case was adjourned to 07.01.2020.
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