Section 197(1)TDS certificate – Difference of opinion – SC refers matter to Large Bench

National Petroleum Construction Company Vs DCIT (Supreme Court of India)

Indira Banerjee, J.

Leave granted.

2. This appeal is against the judgment and final order dated 20th December 2019 passed by High Court of Delhi dismissing the Writ Petition being Writ Petition (C) No.8527 of 2019 filed by the Appellant against the refusal of the Respondent No.1 to modify the Certificate dated 26th June 2019 issued to the Appellant for the Financial/Previous Year 2019-20, corres

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