https://www.taxtmi.com/caselaws?id=777948 ITAT DELHI - AT held that the assessee, a co-purchaser, correctly relied on a lower deduction certificate under s.197 and deducted TDS at 3.12% on payment to the seller. A prior NFAC order accepting identical facts and documents for the other co-purchaser remained unappealed by the revenue, precluding differential treatment. The Tribunal found no short deduction of TDS and allowed the assessee's appeal. en-us Fri, 29 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777948 ITAT DELHI - AT held that the assessee, a co-purchaser, correctly relied on a lower deduction certificate under s.197 and deducted TDS at 3.12% on payment to the seller. A prior NFAC order accepting identical facts and documents for the other co-purchaser remained unappealed by the revenue, precluding differential treatment. The Tribunal found no short deduction of TDS and allowed the assessee's appeal. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777948