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Section 197 Income Tax Act

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Income Tax Authority Must Record Prima Facie View On Taxability Before Issuing Withholding Certificate: Delhi High Court

Income Tax Authority Must Record Prima Facie View On Taxability Before Issuing Withholding Certificate: Delhi High Court

3 March 2026 2:50 PM IST

S. 197 Income Tax Act| Delhi High Court Flags Date Mismatch Between Orders And Certificates Issued For Lower TDS, Asks CBDT To Address

S. 197 Income Tax Act| Delhi High Court Flags Date Mismatch Between Orders And Certificates Issued For Lower TDS, Asks CBDT To Address

9 Feb 2026 5:38 PM IST

Software Receipts Cant Be Taxed On PE Assumption Already Rejected By ITAT: Delhi High Court

Software Receipts Can't Be Taxed On PE Assumption Already Rejected By ITAT: Delhi High Court

24 Dec 2025 2:45 PM IST

S.197 IT Act | AO Must Form Prima Facie Opinion Regarding Taxability In India Before Rejecting Assessees Application For Nil TDS: Delhi HC

S.197 IT Act | AO Must Form Prima Facie Opinion Regarding Taxability In India Before Rejecting Assessee's Application For Nil TDS: Delhi HC

24 Feb 2025 4:30 PM IST

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