Lower withholding TDS certificate cannot be denied for technical inadequacy of system

British Airways PLC Vs ITO & Ors. (Delhi High Court)

The limited grievance of the petitioner raised in this petition is that the withholding tax certificate issued to the petitioner has been made effective from the date of issue and not from the beginning of the financial year i.e. 01.04.2019. For example, it is pointed out that one of the certificates placed at page 61 of the record has been made effective from 13.06.2019 whereas the same had been applied for financial year 2019-20. Counsel for the petitioner states that for other jurisdictions, necessary clarifications have b

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