https://www.taxtmi.com/caselaws?id=445507 Delhi HC allowed writ petition challenging DCIT's order granting LDC for TDS at 0.5% instead of requested 0.01% under section 194O. Court held the impugned order suffered from non-application of mind as it provided no specific reasons for rejecting petitioner's request, relying only on broad generalizations about revenue projections. Following Mohinder Singh Gill principle, court rejected supplementing reasons through counter-affidavit, finding the original order mechanically issued without proper consideration of petitioner's application. en-us Tue, 07 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445507 Delhi HC allowed writ petition challenging DCIT's order granting LDC for TDS at 0.5% instead of requested 0.01% under section 194O. Court held the impugned order suffered from non-application of mind as it provided no specific reasons for rejecting petitioner's request, relying only on broad generalizations about revenue projections. Following Mohinder Singh Gill principle, court rejected supplementing reasons through counter-affidavit, finding the original order mechanically issued without proper consideration of petitioner's application. Case-Laws Income Tax Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445507