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        Case ID :
        Income Tax

        TDS u/s 195 - withholding of tax - PE in India - obligation to...

        High Court Rules Appellant Cannot Challenge 4% TDS Certificate; Supreme Court Declines to Intervene at Present.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                TDS u/s 195 - withholding of tax - PE in India - obligation to deduct TDS - As rightly held by the High Court, since the Appellant requested issuance of Certificate for deduction of TDS at 4% of taxable value it is not for the Appellant to challenge the certificate. Moreover, it appears that in the final assessment for one or two preceding Assessment Years it was found that the Appellant did have PE in India. Appeals are pending. In any event, Tax deducted at source is adjustable against the tax, if any, ultimately assessed as payable by the Assessee and any excess tax deducted is refundable with interest. Interference is not warranted at this stage. - SC
                                Note: It is a system-generated summary and is for quick reference only.
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