https://www.taxtmi.com/caselaws?id=450852 The HC remitted the matter to the Tribunal, directing it to consider the exemption certificate under section 195(3) of the Income Tax Act. The Tribunal instructed the AO to verify the certificate's authenticity. If genuine, the remittances to the entity would be non-taxable for TDS, invalidating the previous order under section 201(1A). The assessee's appeal was allowed for statistical purposes, contingent on the certificate's verification and its impact on tax liability. en-us Fri, 02 Feb 2024 00:00:00 +0530 Fri, 15 Mar 2024 06:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450852 The HC remitted the matter to the Tribunal, directing it to consider the exemption certificate under section 195(3) of the Income Tax Act. The Tribunal instructed the AO to verify the certificate's authenticity. If genuine, the remittances to the entity would be non-taxable for TDS, invalidating the previous order under section 201(1A). The assessee's appeal was allowed for statistical purposes, contingent on the certificate's verification and its impact on tax liability. Case-Laws Income Tax Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450852