Court held that rejection of application on mere guess work and arbitrary is held to be not justified. Order of rejection was set aside.
Camions Logistics Solutions (P) Ltd. v. JCIT (2021) 278 Taxman 400 / 198 DTR 377 / 319 CTR 289 (Delhi)(HC)
S. 197 : Deduction at source-Certificate for lower rate-Mere guess work-Rejection of application was set aside-Matter remanded. [R. 28AA, Art. 226]