#Section 197
Log in to FollowEvery article filed under the “Section 197” tag — analysis, news and updates.
66 articlesIncome Tax

Income Tax
Section 28 Land Acquisition Interest Exempt U/s. 10(37): ITAT Bangalore
Income Tax

Income Tax
Section 194A TDS Not Applicable on Non-Recourse Sale of Receivables: ITAT Chennai
Income Tax

Income Tax
ITAT Delhi Deletes IDS Addition as Income Was Taxed in Wrong Assessment Year
Income Tax

Income Tax
TDS Default Not Applicable as Section 197 Certificate Covers Entire Assessment Year
Income Tax

Income Tax
Application for NIL withholding tax rightly rejected since taxability matter pending before ITAT
Corporate Law

Corporate Law
Initiation of disciplinary proceedings not justifiable post discharge of officer in criminal court on same charge
Income Tax

Income Tax
TDS on Sale of Property by Resident and NRI Sellers
Income Tax

Income Tax
Section 197 Application Can’t Be Rejected Solely Due to Outstanding Tax Demand: SC
Income Tax

Income Tax
Delhi HC reduces TDS Rate to 2% as 15% Withholding Certificate Lacked Proper Reasoning
Income Tax

Income Tax
Revenue Cannot Ignore Tribunal Findings While Issuing Section 197 Certificate: Delhi HC
Income Tax

Income Tax
Section 197 Certificates Can’t Be Denied on Overturned Past Assessments: Delhi HC
Income Tax

Income Tax
Deductor Not in Default When Payee Has Paid Due Taxes: ITAT Mumbai
Income Tax

Income Tax
Delhi HC judgment regarding Nil Withholding Certificates under Section 197
Income Tax

Income Tax
