https://www.taxtmi.com/caselaws?id=784718 Where a non-resident sought a s.197 certificate on the basis that it had no PE in India, the Revenue increased the withholding rate to 3.5% for AY 2022-23 on the premise that a PE existed. Since the ITAT had subsequently set aside the PE finding, the HC held that the sole legal foundation for the higher rate no longer survived; prior certificates and earlier HC directions supported continuation at 1.5%. The HC quashed the 3.5% certificate and directed issuance of a fresh s.197 certificate at 1.5% within 15 days, with future certificates to be issued similarly unless the ITAT order is reversed/modified or fresh evidence of a PE emerges after notice and response. en-us Mon, 05 Jan 2026 00:00:00 +0530 Mon, 11 May 2026 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784718 Where a non-resident sought a s.197 certificate on the basis that it had no PE in India, the Revenue increased the withholding rate to 3.5% for AY 2022-23 on the premise that a PE existed. Since the ITAT had subsequently set aside the PE finding, the HC held that the sole legal foundation for the higher rate no longer survived; prior certificates and earlier HC directions supported continuation at 1.5%. The HC quashed the 3.5% certificate and directed issuance of a fresh s.197 certificate at 1.5% within 15 days, with future certificates to be issued similarly unless the ITAT order is reversed/modified or fresh evidence of a PE emerges after notice and response. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784718