HC Set Aside Order Rejecting Application for Lower or Nil TDS Deduction Certificate

Vijaykumar Satramdas Lakhani Vs CBDT and Ors. (Bombay High Court) The issue under consideration is whether the AO’s order for rejecting the application for issuance of a certificate for lower deduction or nil deduction u/s 197 is justified in law? High Court states that, considering the extra-ordinary situation faced by the country in view of the pandemic and the lockdown for which the Ordinance had to be promulgated, simplicitor rejection of the application of the petitioner as having been rendered infructuous either on 31.03.2020 or on 27.04.2020 cannot be justified and is wholly unsus...