https://www.taxtmi.com/caselaws?id=401774 A timely application for a lower withholding tax certificate under Section 197(1) was treated as operative from the start of the relevant financial year where the online filing system initially restricted the number of TANs or parties that could be entered, and the assessee had uploaded the full party list with the application. The later issuance of certificates for those parties confirmed that the technical limitation had prevented completion in the desired format. In these circumstances, the certificates were held effective from 1 April 2019 for FY 2019-20, preventing continued higher tax deduction despite timely pursuit of relief. en-us Thu, 03 Dec 2020 00:00:00 +0530 Wed, 16 Dec 2020 11:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401774 A timely application for a lower withholding tax certificate under Section 197(1) was treated as operative from the start of the relevant financial year where the online filing system initially restricted the number of TANs or parties that could be entered, and the assessee had uploaded the full party list with the application. The later issuance of certificates for those parties confirmed that the technical limitation had prevented completion in the desired format. In these circumstances, the certificates were held effective from 1 April 2019 for FY 2019-20, preventing continued higher tax deduction despite timely pursuit of relief. Case-Laws Income Tax Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401774