https://www.taxtmi.com/caselaws?id=409626 The Court granted an interim order restraining tax deduction under Section 194N of the Income Tax Act, 1961 until September 30, 2021. The Court noted the petitioner's substantial grounds for challenge and referenced an unreported decision of the Kerala High Court granting an interim stay on tax deduction under the same provision. The respondents were directed to file an affidavit-in-opposition within four weeks, and the matter was scheduled for final hearing after eight weeks for a comprehensive adjudication on the constitutional validity and legality of Section 194N. en-us Thu, 08 Jul 2021 00:00:00 +0530 Tue, 13 Jul 2021 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409626 The Court granted an interim order restraining tax deduction under Section 194N of the Income Tax Act, 1961 until September 30, 2021. The Court noted the petitioner's substantial grounds for challenge and referenced an unreported decision of the Kerala High Court granting an interim stay on tax deduction under the same provision. The respondents were directed to file an affidavit-in-opposition within four weeks, and the matter was scheduled for final hearing after eight weeks for a comprehensive adjudication on the constitutional validity and legality of Section 194N. Case-Laws Income Tax Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409626