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2015 (1) TMI 747 - DELHI HIGH COURTLower deduction certificate under section 197 r.w.r 28AA rejected - petitioner submitted that Rule 28AA would not apply and it is Rule 28AB which would be applicable - Held that:- We agree with the submissions made by petitioner that Rule 28AA which would generally apply would not apply in the present case because the petitioner’s case is covered under the specific instances provided under Rule 28AB. Therefore, the consideration which was given by the Deputy Commissioner of Income-tax under rule 28AA was under a wrong provision. The parameters which have to be examined under Rule 28AA and the parameters under Rule 28AB are entirely different. The result is that the application of the petitioner has been examined under parameters which were not applicable to the petitioner and therefore the rejection based thereupon would be liable to be set aside. Set aside the impugned order of rejection and remit the matter to the concerned DCIT for consideration afresh under Rule 28AB after giving an opportunity of hearing to the petitioner/ representative of the petitioner. Decided in favour of assessee for statistical purposes.
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