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Delhi HC judgment regarding Nil Withholding Certificates under Section 197
Case Law Details
- Case Name
- Nord Anglia Education Limited Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All High Courts, Delhi High Court
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Nord Anglia Education Limited Vs DCIT (Delhi High Court)
Nil -Withholding Certificates under Section 197 of the Income-tax Act: Statutory Discipline, Treaty Interpretation and Judicial Control over Revenue Discretion
The scheme of tax deduction at source in respect of payments to non-residents is anchored in the principle that tax can be withheld only when the underlying income is chargeable to tax in India. Section 195 of the Income-tax Act, 1961 gives statutory recognition to this principle, while Section 197 acts as a statutory safeguard against excessive or unwarranted withholding. The ...
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