Court Rules Tax Authorities Must Issue Form 'C' for Concessional Rates Once Certified; No Refusal Permitted.

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....Concessional rate of tax - non-issuance of Form 'C' on the ground that assessee is not taxable - Once a certificate has been issued by the competent authority, it was impermissible for the authorities to withhold issuance of certificate in Form 'C'. - HC....