Lower deduction certificate u/s 197 - The reasons proceed only ...

Case Laws Income Tax

December 25, 2021

Lower deduction certificate u/s 197 - The reasons proceed only on the basis of the liability, if any, which may, or may not, be fastened upon another group company, i.e. CAT-9. That, by itself, cannot be a justification for denying the “Nil‟ rate certificates to the petitioner. The reasons now brought out by Mr. Agarwal do not form part of the reasons contained in the impugned order and the respondents are precluded from citing those as reasons to justify the impugned order issued to the petitioner. - HC

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Lower deduction certificate u/s 197 - The reasons proceed only ...

Case Laws Income Tax

December 25, 2021

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