#Section 197
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71 articlesIncome Tax
Income Tax
Lower Deduction Certificate (LDC) under Section 197 – A Practical Guide
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How I Helped a Client Secure a Lower TDS Certificate & What You Should Know Before Applying
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No disallowance u/s. 40(a)(ia) when tax on income already paid by deductee: ITAT Pune
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ICRISAT Exempted from TDS under Section 197A(1F)
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Cross-Cost Charges Not Royalty, AO to withholding Issue NIL Tax Certificate: Delhi HC
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Petitioner Must Deposit Compounding Charge; Apportionment to Be Considered by Secretary, Rural Works Department
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Delhi HC quashes order denying Lufthansa Cargo’s ‘nil’ TDS certificate
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Survey Findings of One Year Cannot Be Applied to Other Years: Delhi HC
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Delhi HC directs issuance of Nil tax deduction certificate to SFDC Ireland
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Is entity having ‘Permanent Establishment’ was a fact-specific issue to be determined separately for different tax periods
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Addition set aside as satisfaction note required for invoking section 153C invalid
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Pending Tax Demand not Justify Section 197 Lower TDS application Rejection
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AO Can’t Reject Section 197 Application Summarily: Patna HC
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