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 January 2020 Year 2020 This

TDS at lower rate u/s 197 - effective date of certificate - ...


Court Grants Interim Relief in Dispute Over Withholding Tax Certificate Effective Date u/s 197.

January 14, 2020

Case Laws     Income Tax     HC

TDS at lower rate u/s 197 - effective date of certificate - withholding tax certificate issued to the petitioner has been made effective from the date of issue OR from the beginning of the financial year i.e. 01.04.2019 - interim relief granted.

View Source

 


 

You may also like:

  1. HC granted ad-interim relief to petitioners challenging retrospective application of penalty under Section 122(1A). The court found a prima facie case exists, noting the...

  2. The HC quashed the Assessing Officer's rejection of the petitioner's application for nil withholding tax certificate under s195(3) and s197 of the Income Tax Act. The...

  3. 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 -...

  4. Orders/certificates u/s 197 - rate of withholding tax - he petitioner, who is a non-resident and does not have a PE in India, claims that the subject income is “business...

  5. HC granted interim relief to petitioner challenging tax notifications, restraining respondents from taking coercive action. The court found a prima facie case of...

  6. The High Court declined to grant interim relief, emphasizing that the amended writ petition raised numerous complex grounds which cannot be adjudicated fully at the...

  7. The High Court granted interim relief to the petitioners challenging an order issued u/s 74 of the Central/West Bengal Goods and Services Tax Act, 2017. Considering the...

  8. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

  9. The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

  10. Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has...

  11. Dishonor of Cheque - Grant of interim compensation - Although no guidelines for grant of interim compensation have been laid down in Section 143-A of the NI Act, yet it...

  12. Withholding certificate u/s 197(1) as effective from 1st April, 2019 for Financial Year - income/profits are not chargeable to tax under Article 8 of India-UK DTAA r/w...

  13. The High Court held that the petitioner was eligible to apply under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, for resolving legacy tax disputes. The...

  14. HC adjudicated a dispute concerning a development agreement's revenue sharing arrangement between parties. The court determined that the transaction did not constitute a...

  15. This case deals with the applicability of Section 153, the limitation provision, to proceedings u/s 144C of the Income Tax Act. The key issues are whether the 11-month...

 

Quick Updates:Latest Updates