Case Law Details
Case Name : Shreyash Retail Private Ltd Vs DCIT TDS Circle (Delhi High Court)
Appeal Number : W.P.(C) 11877/2023
Date of Judgement/Order : 07/11/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Shreyash Retail Private Ltd Vs DCIT TDS Circle (Delhi High Court)
Introduction: In a significant ruling by the Delhi High Court, delivered on November 7, 2023, in the case of Shreyash Retail Private Ltd vs. DCIT TDS Circle, the court emphasized the importance of providing well-reasoned orders when rejecting applications for a lower rate of Tax Deducted at Source (TDS). The judgment reaffirms the necessity for tax authorities to justify their decisions regarding TDS rates.
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