https://www.taxtmi.com/caselaws?id=388510 The Delhi HC held that a certificate under Section 197 fixing tax deduction at 0.5% could not stand where the authority failed to apply its mind to the assessee's treaty-based claim, prior certificates, and accepted NIL income position. The record showed germane material, including a proposal for NIL deduction, but the final certificate contained no reasoned discussion of those factors. The court quashed the certificate dated 29.05.2019 and directed fresh consideration of the application. Until a fresh certificate is issued, the assessee's receipts in India remain subject to NIL deduction of tax at source. en-us Wed, 06 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388510 The Delhi HC held that a certificate under Section 197 fixing tax deduction at 0.5% could not stand where the authority failed to apply its mind to the assessee's treaty-based claim, prior certificates, and accepted NIL income position. The record showed germane material, including a proposal for NIL deduction, but the final certificate contained no reasoned discussion of those factors. The court quashed the certificate dated 29.05.2019 and directed fresh consideration of the application. Until a fresh certificate is issued, the assessee's receipts in India remain subject to NIL deduction of tax at source. Case-Laws Income Tax Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388510