https://www.taxtmi.com/caselaws?id=435857 The court set aside the order rejecting the application for a NIL rate of TDS under Section 197 of the Income Tax Act due to lack of a speaking order and violation of natural justice principles. The matter was remitted for fresh consideration with the opportunity for the petitioner to submit additional documents and have a personal hearing. The court emphasized the need for transparency and reasoned decision-making to ensure fairness and compliance with legal principles, underscoring the importance of procedural fairness and the obligation for authorities to justify their decisions adequately. en-us Thu, 29 Sep 2022 00:00:00 +0530 Wed, 29 Mar 2023 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435857 The court set aside the order rejecting the application for a NIL rate of TDS under Section 197 of the Income Tax Act due to lack of a speaking order and violation of natural justice principles. The matter was remitted for fresh consideration with the opportunity for the petitioner to submit additional documents and have a personal hearing. The court emphasized the need for transparency and reasoned decision-making to ensure fairness and compliance with legal principles, underscoring the importance of procedural fairness and the obligation for authorities to justify their decisions adequately. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435857