https://www.taxtmi.com/caselaws?id=798245 Section 197 applications seeking a nil-rate withholding certificate for domain name registration charges under the India-USA DTAA must be decided on their merits, with due regard to treaty obligations rather than revenue targets. The Supreme Court declined to interfere with the High Court's ruling and dismissed the Special Leave Petition, leaving that ruling in force. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798245 Section 197 applications seeking a nil-rate withholding certificate for domain name registration charges under the India-USA DTAA must be decided on their merits, with due regard to treaty obligations rather than revenue targets. The Supreme Court declined to interfere with the High Court's ruling and dismissed the Special Leave Petition, leaving that ruling in force. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798245