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2020 (7) TMI 689 - HC - Income TaxCertificate u/s 197- refusal to grant a certificate of deduction of tax at source at NIL rate, on payments to the petitioner company by its customers - petitioner prays to reconsider the petitioner’s application and grant Certificate under Section 197 of the Income Tax Act, 1961 for deduction of tax at source at NIL rate - petitioner contends that the impugned order is contrary to the principle of rule of consistency as the 0.9% rate specified in the impugned order is higher than the 0.7% rate of tax deduction at source determined in the immediately preceding year - HELD THAT:- Ms. Lakshmi Gurung, learned counsel accepts notice on behalf of the respondent. She states that the respondent while issuing the impugned certificate has placed detailed reasons on record. Since detailed reasons are stated to be available on record, the present writ petition and the pending application are disposed of with a direction to the respondent to furnish a copy of the reasons to the petitioner within a week. In the event the petitioner is aggrieved by the said reasoned order, it shall be open to the petitioner to file appropriate proceedings in accordance with law.
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