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2017 (5) TMI 1054 - DELHI HIGH COURTIssuance of the certificate under Section 197(1)/195 - contracts between NPCC and ONGC - Held that:- There is no justification for Respondent No.1 not to accept the alternative and 'without prejudice' plea of the Petitioner that in respect of only the inside India activities there may be a deduction of TDS @ 4%. Accordingly, the Court sets aside the certificate issued by Respondent No.1 dated 31st January, 2017 insofar as it requires deduction of TDS @ 4% on the entire payments made by the ONGC to the Petitioner, both on the outside India and the inside India activities. Respondent No.1 is now directed to consider the matter afresh, and within a period of four weeks from today, issue a fresh certificate under Section 197(1) of the Act, accepting the alternative plea of the Petitioner, without prejudice to its right to contest the said deduction in accordance with law, that the ONGC would deduct tax @ 4% + surcharge+ education cess on the revenues in respect of only the inside India activities of the Petitioner
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