2023 (3) TMI 869

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..... The record shows that the accompanying writ petition is listed before the court on 24.08.2023. 3. Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the respondents/revenue, says that he would have no objection if this court were to allow the application for early hearing and take up the writ petition for final hearing and disposal, today itself. 3.1. It is ordered accordingly. 4. The application is disposed of in the aforesaid terms. W.P.(C) 14695/2022 & CM 45071/2022[Application filed on behalf of the petitioner seeking interim relief] 2. The petitioner has assailed the lower withholding tax certificate dated 03.08.2022 issued by the respondents/revenue concerning its application preferred under Section 197....

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....432 ITR 471. 6.1. Mr Kunal says an application was filed for the period-in-issue i.e., Financial Year (FY) 2022-23 (AY 2023-24), seeking a certificate under Section 197 of the Act for imposing tax at the "NIL" rate. 6.2. Mr Kunal states that the impugned order fails to deal, not only with the petitioner's submission concerning Article 12 of the Indo-US Double Taxation Avoidance Agreement [in short, "DTAA"] which concerns fees for included services (FIS) available in India, but also the judgment of the Supreme Court in Engineering Analysis Centre of Excellence (P.) Ltd. 6.3. Mr Kunal states that other decisions in support of the application were also cited, which have not been adverted to in the impugned order. 6.4. In sum, the contentio....