https://www.taxtmi.com/caselaws?id=785450 Challenge to issuance and validity of a certificate for deduction of tax at source under Section 197, and whether a foreign company is resident in India or has a permanent establishment. The court applied the management and control test to conclude that grant of a power of attorney to an India resident and filing of forms by that agent does not render a foreign-incorporated company resident in India; consequence: residence and PE were not established on the record. The competent officer was held to have failed in statutory duty by ignoring binding precedents and exercising purported discretion improperly; consequence: the impugned order directing a non-nil withholding rate was quashed and the petition allowed. en-us Wed, 14 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785450 Challenge to issuance and validity of a certificate for deduction of tax at source under Section 197, and whether a foreign company is resident in India or has a permanent establishment. The court applied the management and control test to conclude that grant of a power of attorney to an India resident and filing of forms by that agent does not render a foreign-incorporated company resident in India; consequence: residence and PE were not established on the record. The competent officer was held to have failed in statutory duty by ignoring binding precedents and exercising purported discretion improperly; consequence: the impugned order directing a non-nil withholding rate was quashed and the petition allowed. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785450