https://www.taxtmi.com/caselaws?id=435483 A withholding tax certificate rejection under Section 197 was set aside because the assessing officer did not address the taxpayer's contention that receipts under reseller agreements were not royalty and had to be tested under Article 12 of the Indo-US Double Taxation Avoidance Agreement and the Supreme Court ruling in Engineering Analysis. The failure to consider these materially relevant legal submissions meant the application was decided on an incomplete legal footing. The officer was directed to reconsider the request afresh, take into account the other authorities cited, and grant an opportunity of hearing before passing a fresh order. en-us Mon, 06 Mar 2023 00:00:00 +0530 Tue, 21 Mar 2023 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435483 A withholding tax certificate rejection under Section 197 was set aside because the assessing officer did not address the taxpayer's contention that receipts under reseller agreements were not royalty and had to be tested under Article 12 of the Indo-US Double Taxation Avoidance Agreement and the Supreme Court ruling in Engineering Analysis. The failure to consider these materially relevant legal submissions meant the application was decided on an incomplete legal footing. The officer was directed to reconsider the request afresh, take into account the other authorities cited, and grant an opportunity of hearing before passing a fresh order. Case-Laws Income Tax Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435483