NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2) INTERNATIONAL TAXATION NEW DELHI
Appeal is hereby allowed to the extent
C.A. No.-004964-004964 - 2022Supreme Court29 Jul 2022
Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE
Section 143(1)Section 197
TDS certificate dated
26.06.2019 and seeking relief to issue the fresh certificate
under Section 197, therefore, for ready reference, it is hereby
reproduced as thus:
197. Certificate for deduction at lower rate.
(1) Subject to rules made under sub-section (2A),
where, in the case of any income of any person
or sum payable to any person, income
