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Case Law Details

Case Name : M/s Kribhco Shyam Fertilizers Ltd. Vs ITO (TDS) (ITAT Luknow)
Related Assessment Year : 2008/09 & 2009/10
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M/s Kribhco Shyam Fertilizers Ltd. Vs ITO (TDS) (ITAT Luknow)

On general reading of provisions of section 197 of the Act, it authorizes the Assessing Officer to prescribe deduction of TDS at any lower rate provided the facts and circumstances justify such deduction. Clause (2) of section 197 of the Act further states that when such certificate is given, the person responsible for paying the income shall, until such certificate is cancelled by the Assessing Officer, deduct income tax at the rates specified in such certif

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