Challenge to a certificate under Section 197 concerning tax...

Challenge to a certificate under Section 197 concerning tax deduction at source and alleged permanent establishment: the presence of a power of attorney and filing of Forms by a resident agent does not convert a foreign incorporated company into an Indian resident; the statutory test requires management and control in India, which was not found on record, and no PE was established, resulting in the competent officers failure to discharge duties under Section 197 and misuse of purported discretion; the impugned order refusing relief was quashed and set aside and the petition allowed, the order being arbitrary but not mala fide.