https://www.taxtmi.com/caselaws?id=333185 The court upheld the applicability of TDS on payments to the petitioner for exhibiting cinematographic films, rejecting the challenge to the vires of Rule 28AA. It emphasized engaging with the assessing officer for concessions under the law, dismissing the petitioner's claim that no TDS should be deducted. The validity of the certificate under Section 197(1) was analyzed, with directions given for seeking relief through statutory provisions. en-us Tue, 23 Aug 2016 00:00:00 +0530 Tue, 31 Jan 2017 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333185 The court upheld the applicability of TDS on payments to the petitioner for exhibiting cinematographic films, rejecting the challenge to the vires of Rule 28AA. It emphasized engaging with the assessing officer for concessions under the law, dismissing the petitioner's claim that no TDS should be deducted. The validity of the certificate under Section 197(1) was analyzed, with directions given for seeking relief through statutory provisions. Case-Laws Income Tax Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333185