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Section 197(1)TDS certificate – Difference of opinion – SC refers matter to Large Bench
Case Law Details
- Case Name
- National Petroleum Construction Company Vs DCIT (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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National Petroleum Construction Company Vs DCIT (Supreme Court of India)
Indira Banerjee, J.
Leave granted.
2. This appeal is against the judgment and final order dated 20th December 2019 passed by High Court of Delhi dismissing the Writ Petition being Writ Petition (C) No.8527 of 2019 filed by the Appellant against the refusal of the Respondent No.1 to modify the Certificate dated 26th June 2019 issued to the Appellant for the Financial/Previous Year 2019-20, corresponding to the Assessment Year 2020-21, under Section 197 of the Income Tax Act 1961, hereinafter referred to as the “IT Act”...
