\u00a0<\/p>\n
Allowing the petition the Court held that the assessee’s application for issue of certificate under section 197 for nil deduction of tax at source was to be decided afresh after giving opportunity of hearing to the assessee with liberty to hear via video conferencing and considering the order passed by the Dispute Resolution Panel, and the ratio of the judgment rendered by the Supreme Court. The assessee would receive remittances, if any, at the prevailing rate of deduction of tax. If the decision rendered by the concerned authority was adverse to the interests of the assessee, it would be at liberty to take recourse to an appropriate remedy in accordance with law. (AY. 2019-20)<\/p>\n
\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 197 : Deduction at source-Certificate for lower rate-Software license agreement-Order set aside with directions to decide the application in accordance with the order of Dispute Resolution Panel and the order of Supreme Court-DTAA-India-USA [Art. 7, 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-59790","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fym","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59790","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=59790"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59790\/revisions"}],"predecessor-version":[{"id":59791,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59790\/revisions\/59791"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}