The petitioner made an application\u00a0 under section 197 of the act for withholding tax certificate . The\u00a0 application was rejected on the ground that review petition\u00a0 is pending\u00a0 in respect of the order relied by the petitioner in Engineering Analysis Centre of Excellence Pvt Ltd v . CIT\u00a0 2021 SCC Online SC 159 .\u00a0 On writ the Court held that\u00a0 as long as the judgement of the Supreme Court is in force , the concerned authority could not have side stepped the judgement , based on the fact that the review petition had been preferred. The Assessing Officer was directed to look in to the distribution agreement and decide according to law . Order was quashed . \u00a0Directed the Assessing Officer to pass the order after considering the distribution agreement . \u00a0(W.P.( C) 3639\/ 2022 dt. 14 -3 2022 )( AY. 2022-23)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 197 : Deduction at source – Certificate for lower rate Binding judgement of Supreme Court \u2013 Pendency of review \u2013 Assessing Officer is bound to follow the judgement \u2013 Order has to be passed due application of mind- DTAA -India \u2013 Denmark .[S. 9(1)(vi), 195 , Art, 13(3) Art. 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-34831","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34831","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34831"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34831\/revisions"}],"predecessor-version":[{"id":34832,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34831\/revisions\/34832"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}