Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Application for ‘Nil’ rate of tax deduction certificates u/s 197 ...


Application for 'Nil' Tax Deduction u/s 197 and Revision Request u/s 264 Sent Back for Review.

November 20, 2019

Case Laws     Income Tax     HC

Application for ‘Nil’ rate of tax deduction certificates u/s 197 - the application for revision u/s 264 of the Act would be in the nature of an Appeal from Caesar to Caesar - Matter restored before AO

View Source

 


 

You may also like:

  1. Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

  2. The petitioner incurred expenditure towards application of income as required u/s 11(1)(d) for the year under consideration, which was evident from the computation of...

  3. The High Court held that the Assessing Officer (AO) does not have the power to summarily reject an application u/s 197 for deduction of tax at lower or nil rates based...

  4. Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT...

  5. No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for re-consideration - HC

  6. Revision u/s 264 - Claiming benefit of DTAA - refund of Dividend Distribution Tax (DDT) which was paid wrongly - This was not a case where a deduction was made u/s 195...

  7. Revision u/s 264 in favor of assessee - CIT rejected the application - Petitioner has not filed the revised returns u/s 139(5) of the Act but he has admitted to an...

  8. Revision application u/s 264 to get refund - application by amalgamated company - order of CIT rejecting the application is erroneous - refund allowed u/s 237 - Tri

  9. The High Court held that the petitioner, a Director in the Government of Meghalaya's Department of Soil, who claimed exemption from income tax u/s 10(26) as a member of...

  10. Section 264 revision application concerning long-term capital gain (LTCG) on extinguishment of shares due to loss arising from NCLT order. Petitioner's claim for loss on...

  11. Revision of other orders u/s 264 - petitioners sought to expressly withdraw the revision petition filed u/s 264 - application was pending for decision - Thus by not...

  12. Revision u/s 264 - application for revision was rejected because it was not accompanied by the requisite fee of Rs.500/- An opportunity should be given to cure the same - HC

  13. Rejection of request for NIL TDS in terms of Section 197 - natural justice - the claim of the petitioner has been summarily and unilaterally rejected by the AO without...

  14. Revision u/s 264 - Period of limitation - an order under Section 264 is required to be passed within a period of one year from the end of Financial Year, in which, the...

  15. The High Court addressed the validity of a certification issued u/s 197 for FY 2023-24, where a "Nil" withholding tax certificate was sought but a 15% withholding tax...

 

Quick Updates:Latest Updates