https://www.taxtmi.com/caselaws?id=205659 A valid certificate issued under Section 195(2) of the Income-tax Act, 1961 continued to operate because it had never been cancelled under Section 195(4). On that basis, the assessee was not obliged to deduct tax at source and could not be treated as an assessee in default under Section 201(1). The Tribunal's unchallenged factual finding on non-cancellation was sufficient to sustain its order, so the further questions concerning the character of the payment and the impact of the double taxation avoidance agreement were not required to be decided. en-us Wed, 09 Mar 2011 00:00:00 +0530 Thu, 15 Sep 2011 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205659 A valid certificate issued under Section 195(2) of the Income-tax Act, 1961 continued to operate because it had never been cancelled under Section 195(4). On that basis, the assessee was not obliged to deduct tax at source and could not be treated as an assessee in default under Section 201(1). The Tribunal's unchallenged factual finding on non-cancellation was sufficient to sustain its order, so the further questions concerning the character of the payment and the impact of the double taxation avoidance agreement were not required to be decided. Case-Laws Income Tax Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205659