https://www.taxtmi.com/caselaws?id=448833 The Telangana HC held that consultancy payments linked to an overseas Bangladesh project were not shown to be taxable in India, because the project was situated in Bangladesh, no material connected the Indian permanent establishment with the work, and the treaty position supported taxation only where business was carried on through a permanent establishment. On that basis, withholding at source was not justified and refusal of a nil rate TDS certificate under Section 197 was unsustainable. It further declined to relegate the petitioner to the Section 264 revision remedy, since the record disclosed no taxable event in India and the writ could be decided on admitted facts. The refusal was set aside and issuance of the certificate directed within time. en-us Thu, 25 Jan 2024 00:00:00 +0530 Tue, 30 Jan 2024 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448833 The Telangana HC held that consultancy payments linked to an overseas Bangladesh project were not shown to be taxable in India, because the project was situated in Bangladesh, no material connected the Indian permanent establishment with the work, and the treaty position supported taxation only where business was carried on through a permanent establishment. On that basis, withholding at source was not justified and refusal of a nil rate TDS certificate under Section 197 was unsustainable. It further declined to relegate the petitioner to the Section 264 revision remedy, since the record disclosed no taxable event in India and the writ could be decided on admitted facts. The refusal was set aside and issuance of the certificate directed within time. Case-Laws Income Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448833