High Court Dismisses Writ Petition Over Rejection of Lower TDS Certificate Application Due to Missing Tax Returns and Audits.

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....Rejection of application for Lower TDS certificate u/s 197 - Rejection on the ground that the former had failed to file returns for the last 04 previous years to show the tax payable on the assessed or returned or estimated income for these years and in the absence of audited financial statements, thus, the turnover ratio of these years could not be ascertained to arrive at the rate of lower deduction - Writ petition dismissed - HC....