https://www.taxtmi.com/caselaws?id=757122 An application for lower or nil-rate tax deduction under Section 197 must be decided on the basis of the recipient's total income for the relevant year, and not by relying solely on an outstanding tax demand for an earlier assessment year. A pending demand, even if unstayed, is an extraneous consideration and cannot by itself justify summary rejection. The rejection orders were therefore unsustainable, were set aside, and the application was restored for fresh consideration under the statutory criteria. en-us Tue, 06 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 08:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757122 An application for lower or nil-rate tax deduction under Section 197 must be decided on the basis of the recipient's total income for the relevant year, and not by relying solely on an outstanding tax demand for an earlier assessment year. A pending demand, even if unstayed, is an extraneous consideration and cannot by itself justify summary rejection. The rejection orders were therefore unsustainable, were set aside, and the application was restored for fresh consideration under the statutory criteria. Case-Laws Income Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757122