2023 (1) TMI 782

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.... Mr Rohit Garg and Ms Disha Jham, Advocates. For the Respondents : Mr Sunil Agarwal, Sr. Standing Counsel. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. The substantive prayers made in the writ petition reads as follows: "a) A Writ, Order or Direction in the nature of Certiorari quashing the Impugned Order issued on 25.08.2022 against application dated 28.0....

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....r seeks a direction for issuance of a certificate under Section 197 of the Income Tax Act, 1961 [in short, "the Act"] as lower withholding tax certificate(s) under Section 197 of the Act had been issued in Financial Years (FYs) 2019-2020, 2020-2021 and 2021-2022. 3. Mr Sachit Jolly, who appears on behalf of the petitioner, has informed us that although the petitioner had sought issuance of certif....

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....r, returned with instructions in the matter. 7. Having considered the instructions received by Mr Agarwal, we are of the view, that the best way forward will be that a certificate under Section 197 is issued, pegging the withholding tax rate at 4%, which was also the position that obtained in FYs 2019-2020, 2020-2021 and 2021-2022. 8. We may note, that Mr Jolly has informed us, that for FY 2019-....