Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Challenge concerned issuance of a withholding tax certificate at 15% instead of a requested NIL certificate for a UK-incorporated company under Section 197; the text emphasises that orders under Section 197 operate as advance tax and are refundable if not exigible, but that accepting Revenue's position would defeat the provision's purpose. The account notes significant delay between application and order, during which tax was deducted. The operative outcome recorded is quashing of the impugned order and direction to issue a NIL-rate certificate for the relevant assessment year within fifteen days and to continue issuing annual NIL certificates within thirty days of future applications.
Challenge concerned issuance of a withholding tax certificate at 15% instead of a requested NIL certificate for a UK-incorporated company under Section 197; the text emphasises that orders under Section 197 operate as advance tax and are refundable if not exigible, but that accepting Revenue's position would defeat the provision's purpose. The account notes significant delay between application and order, during which tax was deducted. The operative outcome recorded is quashing of the impugned order and direction to issue a NIL-rate certificate for the relevant assessment year within fifteen days and to continue issuing annual NIL certificates within thirty days of future applications.
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