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    <title>2024 (6) TMI 738 - DELHI HIGH COURT</title>
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    <description>The HC disposed of the writ petition challenging the certification under Section 197 of the Income Tax Act for FY 2023-24, where a 15% withholding tax rate was prescribed instead of a &quot;Nil&quot; certificate. The court allowed the petitioner to apply afresh for FY 2024-25, ensuring independent consideration and preserving the right to challenge any adverse orders. If successful, the petitioner may claim the benefit of CBDT Circular No.E/257.</description>
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      <description>The HC disposed of the writ petition challenging the certification under Section 197 of the Income Tax Act for FY 2023-24, where a 15% withholding tax rate was prescribed instead of a &quot;Nil&quot; certificate. The court allowed the petitioner to apply afresh for FY 2024-25, ensuring independent consideration and preserving the right to challenge any adverse orders. If successful, the petitioner may claim the benefit of CBDT Circular No.E/257.</description>
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