https://www.taxtmi.com/caselaws?id=788744 The Delhi High Court declined interim relief that would have allowed payment without statutory tax deduction or merely against security, noting that deduction at source remains a statutory obligation unless non-liability to tax is first established. It also addressed prolonged uncertainty arising from pending advance ruling proceedings, permitted withdrawal of those applications, and directed the Assessing Officer to complete the assessment for Assessment Year 2018-19 within the stipulated time while examining the taxpayer's contention that no tax was exigible under the Act of 1961 and the DTAA. The result was withdrawal of the advance ruling proceedings and a merits-based assessment, but no interim exemption from tax deduction. en-us Thu, 19 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788744 The Delhi High Court declined interim relief that would have allowed payment without statutory tax deduction or merely against security, noting that deduction at source remains a statutory obligation unless non-liability to tax is first established. It also addressed prolonged uncertainty arising from pending advance ruling proceedings, permitted withdrawal of those applications, and directed the Assessing Officer to complete the assessment for Assessment Year 2018-19 within the stipulated time while examining the taxpayer's contention that no tax was exigible under the Act of 1961 and the DTAA. The result was withdrawal of the advance ruling proceedings and a merits-based assessment, but no interim exemption from tax deduction. Case-Laws Income Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788744