Assessee not in-default for non-deduction of TDS till certificate issued u/s. 197 is in force

HIGH COURT OF KARNATAKA CIT, International Taxation v/s. Bovis Lend Lease (India) (P.) Ltd. IT Appeal Nos. 15 to 22 of 2010 IT Appeal Crob. NoS. 2 to 9 of 2011 March 16, 2012 JUDGMENT N. Kumar, J. – These appeals and cross objections ate between the same parties and the questions involved are one and the same. Hence, they are taken up for consideration together and disposed off by this common order. 2. The assessee is a Private Limited Company carrying on the business of project and construction management. On 1.7.2001, the assessee entered into a management services ag...