Supreme Court of India
National Petroleum Construction Company v. Deputy Commissioner of Income Tax, Circle 2(2), International Taxation, New Delhi & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the foregoing, the appeal filed by the appellant is hereby allowed setting aside the order of the High Court with a direction to the respondent to reconsider the application of the appellant and issue certificate following the prescribed procedure.
Judgment, page 26
From the headnote
Income Tax Act, 1961 – ss.197, 195(1) – Income Tax (Second Amendment) Rules, 2011 – r.28AA – Writ Petition filed by Appellant against the refusal of the Respondent no.1 to modify the Certif icate issued to it for the financial year 2019-20 (corres ponding to the Assessment Year 2020-21) u/s.197 for Tax Deduction at Source (TDS) at the rate of 4% in respect of payments recei ved by the Appellant from ONGC towards work done out of India as well as within India, dismissed by High Court – Correctness of – He ld:Per Indira Banerjee, J. High Court rightly held that the question of whether the
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