Denial of certificate u/s. 195(3) without considering relevant provisions of law and based on considerations which are extraneous to lawful exercise of power is is contrary to statutory provisions

The Petitioner is a nonresident company incorporated under the laws of the United States of America. The Petitioner operates in India with branches at New Delhi and Mumbai. The Petitioner is engaged in the business of providing consultancy on strategic planning and related activities.

The Petitioner made an application under Section 195(3) of the Income Tax Act, 1961 for Assessment Year 2011-12 to the Second Respondent– the Deputy Director of Income Tax, International Taxation– 4(1)– seeki

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