The assessee, a company incorporated in Ireland, was denied a nil-rate TDS certificate and was directed to deduct tax at 10 per cent, despite earlier orders of the High Court in the assessee’s own case granting nil-rate certificates. The Court held that merely because a power of attorney was given to a person residing in India and forms were filed by such person, the assessee could not be regarded as resident in India under section 6(3), particularly when there was no finding that its entire business was managed or controlled in India or that it had a permanent establishment in India. Though proceedings are separate for each assessment year, the competent authority must establish a change in facts or emergence of a new fact warranting a departure from the earlier binding orders. In the absence of such finding, the order directing deduction at 10 per cent was quashed and a nil-rate certificate was directed to be issued for A.Y. 2026-27 and subsequent years. (AY. 2025-26)