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British Airways Plc v. ITO (2021) 198 DTR 369 / 319 CTR 282 (Delhi)(HC)

S. 197 : Deduction at source – Certificate for lower rate – Technical inadequacy of the system- Withholding tax certificates was directed to be issued with effective from 1st April, 2019 for FY 2019-20 [ S.90 (2), Art, 226 ]

Allowing the petition the Court held that  due to technical in adequacy of the system the assessee was not able to up load the forms , the court directed the Assessing Officer to issue certificate with effective from Ist April , 2019 for FY. 2019 -20 )  (FY. 2019 -20 )