https://www.taxtmi.com/caselaws?id=390329 Writ review of a Section 197 withholding certificate is limited to the decision-making process, not a conclusive determination of taxability. The court treated the withholding framework under Sections 195 and 197, read with Explanation 2 to Section 195, as operating on sums potentially chargeable to tax, while questions such as permanent establishment and attribution of offshore receipts are generally left to regular assessment. It found that the Assessing Officer had applied mind to the contract structure, the assessee's replies, prior assessments, and the practical limits of a Section 197 enquiry. The petitioner's own alternative request for a 4% certificate also supported the department's action, and the challenge to the certificate failed. en-us Fri, 20 Dec 2019 00:00:00 +0530 Wed, 14 Jan 2026 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390329 Writ review of a Section 197 withholding certificate is limited to the decision-making process, not a conclusive determination of taxability. The court treated the withholding framework under Sections 195 and 197, read with Explanation 2 to Section 195, as operating on sums potentially chargeable to tax, while questions such as permanent establishment and attribution of offshore receipts are generally left to regular assessment. It found that the Assessing Officer had applied mind to the contract structure, the assessee's replies, prior assessments, and the practical limits of a Section 197 enquiry. The petitioner's own alternative request for a 4% certificate also supported the department's action, and the challenge to the certificate failed. Case-Laws Income Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390329