https://www.taxtmi.com/caselaws?id=220747 The High Court upheld the validity of tax deduction certificates issued under Section 197 of the Income Tax Act, 1961. The appeal challenging the certificates due to separate Tax Deduction Account Numbers for different entities was dismissed. The court emphasized that the certificates were correctly issued to the Principal Officer responsible for tax deduction, not specific units within the company. The judgment clarified that the certificates under Section 197 are valid for the designated person responsible for tax deduction, affirming the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal. en-us Mon, 28 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220747 The High Court upheld the validity of tax deduction certificates issued under Section 197 of the Income Tax Act, 1961. The appeal challenging the certificates due to separate Tax Deduction Account Numbers for different entities was dismissed. The court emphasized that the certificates were correctly issued to the Principal Officer responsible for tax deduction, not specific units within the company. The judgment clarified that the certificates under Section 197 are valid for the designated person responsible for tax deduction, affirming the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal. Case-Laws Income Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220747