https://www.taxtmi.com/caselaws?id=437741 The court set aside the withholding tax certificate issued at a 9.99% rate for FY 2022-23 under Section 197 of the Income Tax Act, directing a re-examination within ten days based on previous directions from a similar case for FY 2021-22. The petitioner's application for a lower withholding tax certificate at a "NIL" rate was upheld, instructing parties to act upon the court's order. en-us Tue, 14 Mar 2023 00:00:00 +0530 Sat, 13 May 2023 08:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437741 The court set aside the withholding tax certificate issued at a 9.99% rate for FY 2022-23 under Section 197 of the Income Tax Act, directing a re-examination within ten days based on previous directions from a similar case for FY 2021-22. The petitioner's application for a lower withholding tax certificate at a "NIL" rate was upheld, instructing parties to act upon the court's order. Case-Laws Income Tax Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437741