Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
A High Court direction in the taxpayer's own case for the same financial year remained binding, and the competent authority could not refuse a nil-rate tax withholding certificate merely because the Department was considering an SLP, especially where no stay had been obtained. The rejection of the application under section 197 was therefore unsustainable. The impugned order was set aside, and the authority was directed to issue the nil-rate withholding certificate within three days for the relevant financial year.
A High Court direction in the taxpayer's own case for the same financial year remained binding, and the competent authority could not refuse a nil-rate tax withholding certificate merely because the Department was considering an SLP, especially where no stay had been obtained. The rejection of the application under section 197 was therefore unsustainable. The impugned order was set aside, and the authority was directed to issue the nil-rate withholding certificate within three days for the relevant financial year.
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