https://www.taxtmi.com/caselaws?id=402135 The court set aside the order refusing to grant a certificate of tax deduction at source at Nil rate, emphasizing the need for adherence to Rule 28AA in determining TDS rates. The court held that the decision-making process was flawed as the assessing officer did not follow the mandated rules, leading to the quashing of the order. The matter was remanded for fresh determination within two weeks, with the petitioner entitled to revised TDS rates for the relevant financial year and a Covid-19 crisis rebate. The writ petition was allowed, and pending applications were disposed of. en-us Mon, 21 Dec 2020 00:00:00 +0530 Sat, 30 Jan 2021 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402135 The court set aside the order refusing to grant a certificate of tax deduction at source at Nil rate, emphasizing the need for adherence to Rule 28AA in determining TDS rates. The court held that the decision-making process was flawed as the assessing officer did not follow the mandated rules, leading to the quashing of the order. The matter was remanded for fresh determination within two weeks, with the petitioner entitled to revised TDS rates for the relevant financial year and a Covid-19 crisis rebate. The writ petition was allowed, and pending applications were disposed of. Case-Laws Income Tax Mon, 21 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402135