https://www.taxtmi.com/caselaws?id=435438 The High Court set aside the rejection of a lower withholding tax certificate by a concerned officer, directing a re-examination of the application within eight weeks. The court emphasized the need to consider whether the consideration received by the petitioner constituted royalty under relevant legal principles, particularly focusing on the right to use original copyright. The concerned officer was instructed to apply specific provisions and not be influenced by pending review petitions, ultimately disposing of the writ petition and emphasizing a thorough reassessment of the withholding tax rate based on the nature of the consideration. en-us Tue, 14 Mar 2023 00:00:00 +0530 Fri, 12 May 2023 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435438 The High Court set aside the rejection of a lower withholding tax certificate by a concerned officer, directing a re-examination of the application within eight weeks. The court emphasized the need to consider whether the consideration received by the petitioner constituted royalty under relevant legal principles, particularly focusing on the right to use original copyright. The concerned officer was instructed to apply specific provisions and not be influenced by pending review petitions, ultimately disposing of the writ petition and emphasizing a thorough reassessment of the withholding tax rate based on the nature of the consideration. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435438