Services Provided By Irish Company To Its Indian Counterpart Not Technical Services: Delhi High Court Quashes Order Denying Nil/Lower TDS certificate
Live LawThe Delhi High Court has quashed the order denying Nil or lower TDS certificates and held that the services provided by the assessee, Irish Company, to its Indian counterpart were not technical services.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that though the power to grant a TDS certificate was merely a preliminary examination of the issue. The Delhi High Court has quashed the order denying Nil or lower TDS certificates and held that the services provided by the assessee, Irish Company, to its Indian counterpart were not technical services. The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that though the power to grant a TDS certificate was merely a preliminary examination of the issue of taxability and had no implication on the ultimate assessment that might be made, still due consideration should be accorded to the question of chargeability to tax while examining applications made under Section 197 of the Income Tax Act, 1961. Counsel For Petitioner: Ajay Vohra Counsel For Respondent: Aseem Chawla Case Title: SFDC Ireland Limited Versus Commissioner Of Income Tax Citation: 2024 LiveLaw 307 Case No.
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Delhi High Court Quashes Non-Speaking Order Rejecting The Grant Of An LDC Permitting Deduction Of 0.01% TDS
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