https://www.taxtmi.com/caselaws?id=786946 The text addresses treatment and future issuance of Section 195 withholding certificates: the 28.01.2026 certificate is to be treated as a Nil rate certificate to align with an earlier finding of no taxability, and the authority is directed to rectify it promptly. For FY 2025 26 and subsequent years the authority must issue Nil rate certificates on timely application, but may displace that obligation if it records a specific finding of a permanent establishment (including virtual PE) after issuing notice; applicants must fully and honestly disclose relevant facts and cooperate. en-us Tue, 17 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786946 The text addresses treatment and future issuance of Section 195 withholding certificates: the 28.01.2026 certificate is to be treated as a Nil rate certificate to align with an earlier finding of no taxability, and the authority is directed to rectify it promptly. For FY 2025 26 and subsequent years the authority must issue Nil rate certificates on timely application, but may displace that obligation if it records a specific finding of a permanent establishment (including virtual PE) after issuing notice; applicants must fully and honestly disclose relevant facts and cooperate. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786946