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2023 (3) TMI 1468 - DELHI HIGH COURTWithholding tax certificate issued u/s 197 - deduction of lower withholding tax - petitioner has sought issuance of certificate u/s 197 at “nil” rate - concerned authority issued the impugned certificate stipulating withholding tax at the rate of 9.99% - Petitioner says that in this arrangement, there is no transfer of right in the copyright of the software programmes and therefore the payment made to the petitioner was not exigible to withholding tax - HELD THAT:- In case instructions are received to resist the writ petition, a counter-affidavit will be filed at least five days before the next date of hearing. List the matter on 27.03.2023.
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