https://www.taxtmi.com/caselaws?id=281232 The court directed the completion of the assessment for the financial year 2008-09 by a specified date, emphasizing the importance of resolving the controversy regarding Tax Deducted at Source (TDS). The petitioner's plea to quash the order refusing to grant a certificate u/s 197 for deduction of tax at source at Nil rate was noted, with the court highlighting that the view expressed under Section 197 is preliminary and should not influence the final assessment. The Department was instructed to address the petitioner's concerns while ensuring the assessment process moves forward, and the writ petition was disposed of without costs. en-us Mon, 07 Mar 2011 00:00:00 +0530 Sat, 08 Jun 2019 12:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281232 The court directed the completion of the assessment for the financial year 2008-09 by a specified date, emphasizing the importance of resolving the controversy regarding Tax Deducted at Source (TDS). The petitioner's plea to quash the order refusing to grant a certificate u/s 197 for deduction of tax at source at Nil rate was noted, with the court highlighting that the view expressed under Section 197 is preliminary and should not influence the final assessment. The Department was instructed to address the petitioner's concerns while ensuring the assessment process moves forward, and the writ petition was disposed of without costs. Case-Laws Income Tax Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281232