{"id":65173,"date":"2026-10-29T12:01:28","date_gmt":"2026-10-29T06:31:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sfdc-ireland-ltd-v-cit-2026-486-itr-353-delhi-hc\/"},"modified":"2026-10-29T12:01:28","modified_gmt":"2026-10-29T06:31:28","slug":"sfdc-ireland-ltd-v-cit-2026-486-itr-353-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sfdc-ireland-ltd-v-cit-2026-486-itr-353-delhi-hc\/","title":{"rendered":"SFDC Ireland Ltd v.CIT ( 2026) 486 ITR 353 ( Delhi)( HC)"},"content":{"rendered":"<div>\n<p>The assessee, a company incorporated in Ireland, was denied a nil-rate TDS certificate and was directed to deduct tax at 10 per cent. On writ, 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.Accordingly, the Assessing Officer was directed to issue a certificate for nil withholding tax. \u00a0<strong>(AY. 2025-26) <\/strong>(Dt. 17 -2 -2025 )<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 197: Deduction at source &#8211; Certificate for lower rate &#8211; Foreign company \u2013Non -Resident &#8211; No permanent establishment &#8211; Assessing Officer was directed to issue certificate for nil withholding tax.  [S. 6(3),195,  Rule 28AA, 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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65173","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gXb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65173","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=65173"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65173\/revisions"}],"predecessor-version":[{"id":65174,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65173\/revisions\/65174"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}