https://www.taxtmi.com/highlights?id=48297 Lower withholding certificate u/s 197 - requirement of reasoned order - the decision of the AO u/s 197(1) is quasi-judicial in nature, has to be taken on objective criteria and be based on relevant material provided by the applicant and available with the Department - It must be supported by reasons available on the file which conform to the requirement of Section 197 r.w. Rule 28 AA - reasons must be communicated to the applicant also en-us Wed, 31 Jul 2019 04:34:53 +0530 Wed, 31 Jul 2019 04:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48297 Lower withholding certificate u/s 197 - requirement of reasoned order - the decision of the AO u/s 197(1) is quasi-judicial in nature, has to be taken on objective criteria and be based on relevant material provided by the applicant and available with the Department - It must be supported by reasons available on the file which conform to the requirement of Section 197 r.w. Rule 28 AA - reasons must be communicated to the applicant also Highlights Income Tax Wed, 31 Jul 2019 04:34:53 +0530 https://www.taxtmi.com/highlights?id=48297