https://www.taxtmi.com/highlights?id=98011 A High Court direction in the taxpayer's own case for the same financial year remained binding, and the competent authority could not refuse a nil-rate tax withholding certificate merely because the Department was considering an SLP, especially where no stay had been obtained. The rejection of the application under section 197 was therefore unsustainable. The impugned order was set aside, and the authority was directed to issue the nil-rate withholding certificate within three days for the relevant financial year. en-us Tue, 24 Mar 2026 08:12:27 +0530 Tue, 24 Mar 2026 08:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98011 A High Court direction in the taxpayer's own case for the same financial year remained binding, and the competent authority could not refuse a nil-rate tax withholding certificate merely because the Department was considering an SLP, especially where no stay had been obtained. The rejection of the application under section 197 was therefore unsustainable. The impugned order was set aside, and the authority was directed to issue the nil-rate withholding certificate within three days for the relevant financial year. Highlights Income Tax Tue, 24 Mar 2026 08:12:27 +0530 https://www.taxtmi.com/highlights?id=98011