https://www.taxtmi.com/caselaws?id=312915 The HC addressed a writ petition challenging the withholding tax certificate under Sec. 197 of the Income Tax Act, 1961, which imposed a 9.99% tax rate instead of the requested "nil" rate. The petitioner argued that payments for software licenses were not subject to withholding tax, citing a SC judgment. The court issued notice to the respondents and allowed the petitioner to submit legible annexures. The matter was scheduled for further hearing on 27.03.2023, pending respondents' instructions and potential counter-affidavit submission. en-us Mon, 20 Mar 2023 00:00:00 +0530 Thu, 14 Mar 2024 07:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312915 The HC addressed a writ petition challenging the withholding tax certificate under Sec. 197 of the Income Tax Act, 1961, which imposed a 9.99% tax rate instead of the requested "nil" rate. The petitioner argued that payments for software licenses were not subject to withholding tax, citing a SC judgment. The court issued notice to the respondents and allowed the petitioner to submit legible annexures. The matter was scheduled for further hearing on 27.03.2023, pending respondents' instructions and potential counter-affidavit submission. Case-Laws Income Tax Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312915