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![Ignoring Earlier HC Rulings, Revenue Cannot Insist on 10% TDS u/s 197 Without Showing Change in Facts: Delhi HC in SFDC Ireland Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/500x300_2122584-ignoring-earlier-hc-rulings-revenue-cannot-insist.webp "Ignoring Earlier HC Rulings, Revenue Cannot Insist on 10% TDS u/s 197 Without Showing Change in Facts: Delhi HC in SFDC Ireland Case [Read Order]")
Ignoring Earlier HC Rulings, Revenue Cannot Insist on 10% TDS u/s 197 Without Showing Change in Facts: Delhi HC in SFDC Ireland Case [Read Order]
In a recent ruling, the Delhi High Court held that the Income Tax Department cannot force 10% TDS (Tax Deducted at Source) under Section 197 when...