On a writ petition for a direction to issue a certificate under section 197 of the Income-tax Act, 1961 at a lower rate than 10 per cent. for the financial year 2022-23 since lower withholding tax certificates at 4 per cent. were issued in the financial years 2019-20, 2020-21 and 2021-22  Court held that the issue was whether the income in question earned by the assessee could be treated as fees for technical services as contended by the Department. The Double Taxation Avoidance Agreement between India and the United Arab Emirates did not contain any article concerning fees for technical services whereas the assessee who was a non-resident and did not have a permanent establishment in India, claimed the income as business income. Because of these varying stands the dispute arose with regard to the rate at which withholding of tax had to be pegged and therefore, the rate of withholding tax, for the time being, would be at four per cent. without prejudice to the rights and contentions of both parties. The court directed the Department to issue a certificate under section 197 pegging the withholding tax rate at four per cent. which was also the position obtained in the financial years 2019-20, 2020-21 and 2021-22.