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“section 197 certificate”

TDS / TCSSection 197Section 19714 judgments

The decision most relied on for section 197 certificate is State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India (257 ITR 202), cited in 121 judgments on BharatTax.

Leading authorities on section 197 certificate

State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India

257 ITR 202 · 2002 · High Court

citing judgments

Supplementary commission forional or extra services does not fall within the ambit of Section 194H of the Income Tax Act, 1961. This may affect the applicability of certificates issued under Section 197.

CIT v. Crescent Export Syndicate

216 Taxmann 258 · 2013 · High Court

citing judgments

For the purpose of disallowance under section 40(a)(ia), the word 'payable' includes amounts already 'paid' without deduction or deposit of tax. The benefit of the second proviso to section 40(a)(ia) is not available if the prescribed certificate is not filed.

Judgments citing section 197 certificate

Kudale Agro Foods, Pune vs. Income Tax Officer, Circle-14, Pune

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1619/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 143(2)Section 143(3)Section 197Section 201(1)Section 40

deduct the TDS in respect of payment made to the fourth party i.e. M/s Religare Finvest Ltd. at lower rate as per section 197 certificate and no supporting document in terms of income tax return of the payee and/or Form 26A has been furnished before

Commissioner of Income Tax Del vs. M/S Thai Airoways Internationa

In the result the appeal is allowed in ITA Nos

ITA - 51 / 2006HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1339-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 964 / 2008HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1338-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 952 / 2008HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1337-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax vs. M/S Kuwait Airways Corporation

In the result the appeal is allowed in ITA Nos

ITA - 116 / 2006HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1336-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax Del vs. M/S Klm Royal Dutch Airlines

In the result the appeal is allowed in ITA Nos

ITA - 432 / 2006HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1343-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax vs. M/S Klm Royal Dutch Airlines

In the result the appeal is allowed in ITA Nos

ITA - 121 / 2006HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1342-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax Del vs. M/S Singapore Airlines Ltd

In the result the appeal is allowed in ITA Nos

ITA - 123 / 2006HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1341-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax Del vs. Singapore Airlines Ltd

In the result the appeal is allowed in ITA Nos

ITA - 306 / 2005HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1322-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax Del vs. M/S United Airlines

In the result the appeal is allowed in ITA Nos

ITA - 117 / 2006HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1333-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax TDS vs. Air France

In the result the appeal is allowed in ITA Nos

ITA - 1139 / 2005HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1329-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

C.I.T (TDS) vs. British Airways Plc

In the result the appeal is allowed in ITA Nos

ITA - 969 / 2008HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1324-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax TDS vs. British Airway Plc

In the result the appeal is allowed in ITA Nos

ITA - 256 / 2006HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1323-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation

Commissioner of Income Tax Del vs. M/S Thai Airways International

In the result the appeal is allowed in ITA Nos

ITA - 120 / 2006HC Delhi13 Apr 2009

with respect to the standard commission. There was no mention of special/supplementary commission. The Assessing Officer was, therefore, of the view that the Section 197 certificate issued by the 2009:DHC:1335-DB special/supplementary commission. The supplementary commission could not be categorized as discount since there was no obligation