![S. 197 Certificate at 15% Unsustainable: Delhi HC reduces Income Tax withholding of US Firm Cvent Inc to 2% [Read Order]](https://images.taxscan.in/h-upload/2026/03/02/2127571-income-tax-withholding-of-us-firm-cvent-inc-to-2-taxscan.webp "S. 197 Certificate at 15% Unsustainable: Delhi HC reduces Income Tax withholding of US Firm Cvent Inc to 2% [Read Order]")
S. 197 Certificate at 15% Unsustainable: Delhi HC reduces Income Tax withholding of US Firm Cvent Inc to 2% [Read Order]
The Delhi High Court has held that issuance of a tax withholding certificate underSection 197 of the Income Tax Act, 1961 at the rate of 15% to...
![Principal-to-Principal Distribution between UK and Indian Entities Basis for ‘Nil’ TDS Certificate under DTAA: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/16/2125664-delhi-high-court-uk-india-dtaa-dtaa-india-uk-uk-and-indian-entities-tds-certificate-under-dtaa-delhi-high-court-on-nil-tds-under-dtaa-taxscan.webp "Principal-to-Principal Distribution between UK and Indian Entities Basis for ‘Nil’ TDS Certificate under DTAA: Delhi HC [Read Order]")
![No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/2120019-dtaa-tiger-sale-flipkart-walmart-supreme-court-transaction-tax-avoidance-taxscan.webp "No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]")
![No PE Established: Delhi HC Quashes 3.5% TDS Certificate u/s 197 issued against GE Energy, Restores to 1.5% [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/2117965-pe-established-delhi-hc-quashes-tds-certificate-issued-ge-energy-taxscan.webp "No PE Established: Delhi HC Quashes 3.5% TDS Certificate u/s 197 issued against GE Energy, Restores to 1.5% [Read Order]")
![Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/2115706-each-assessment-year-is-independent-earlier-orders-cannot-be-basis-for-issuing-certificate-us-197-delhi-hc-taxscan.webp "Each Assessment Year is Independent, Earlier Orders cannot be Basis for issuing Certificate u/s 197: Delhi HC [Read Order]")
Step-Siblings Included in 'Relative' Definition, Gift Received Not Taxable u/s 56(2) of Income Tax: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that a step-sister included in the “relative” definition and gift received from step-siblings is not taxable under Section 56(2) of...
![Step-Siblings Included in Relative Definition, Gift Received Not Taxable u/s 56(2) of Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Step-Siblings-Siblings-Gift-Received-Not-Taxable-Section-562-of-Income-Tax-Income-Tax-ITAT-Relative-Definition-taxscan.jpg "Step-Siblings Included in Relative Definition, Gift Received Not Taxable u/s 56(2) of Income Tax: ITAT [Read Order]")
![Delhi HC quashes Order Levying TDS of 2% on Salesforce’s ₹633 Cr Revenue [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-High-Court-Delhi-High-Court-Quashes-Order-TDS-Salesforce-taxscan.jpg "Delhi HC quashes Order Levying TDS of 2% on Salesforce’s ₹633 Cr Revenue [Read Order]")
AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]
The Patna High Court has ruled that a pending income tax demand cannot be used by the Assessing Officer (AO) as the sole basis to summarily reject an application for lower or nil deduction of tax at...
![AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Patna-High-Court-Income-Tax-Demand-Income-Tax-TDS-TDS-Application-Section-197-Income-Tax-Act-taxscan.jpg "AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]")
One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]
The Delhi High Court quashed an order passed under Section 197 of the Income Tax Act, 1961 in the matter relating to the one-time voluntary payment by FPS (Flipkart Pvt. Ltd., Singapore) to option...
![One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/one-time-voluntary-payment-by-FPS-Disinvestment-of-PhonePe-business-Delhi-HighCourt-Section-197-of-the-Income-Tax-Act-taxscan.jpg "One-Time voluntary Payment by Flipkart, Singapore to Option Holders on Disinvestment of PhonePe business: Delhi HC quashes Order passed u/s 197 of Income Tax Act [Read Order]")
No Wrong Deduction of TDS by Hindustan Lever, rules Orissa HC in challenge by Works Contractor for 'Wheel', 'Surf Excel' and 'Domex' Production [Read Order]
A Division Bench of the Orissa High Court held that, the Deduction of Tax at Source ( TDS ) by Hindustan Unilever Ltd ( HUL ) was not wrong, thereby quashing the challenge by the Works Contractor of...
Deduction of TDS at a rate of 0.01% satisfying Mandate of Rule 28AA denied due to Non-Application of Mind by DCIT: Delhi HC directs fresh Adjudication [Read Order]
The Delhi High Court directed fresh adjudication because the deduction of Tax Deducted at Source (TDS) at a rate of 0.01% satisfying the mandate of Rule 28AA of the Income Tax Rules, 1961 denied due...
![Deduction of TDS at a rate of 0.01% satisfying Mandate of Rule 28AA denied due to Non-Application of Mind by DCIT: Delhi HC directs fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Deduction-of-TDS-satisfying-Mandate-Non-Application-DCIT-Delhi-High-Court-Adjudication-taxscan.jpg "Deduction of TDS at a rate of 0.01% satisfying Mandate of Rule 28AA denied due to Non-Application of Mind by DCIT: Delhi HC directs fresh Adjudication [Read Order]")
CBDT releases Procedures, Format and Standards for filling application for grant of Income Tax Deduction Certificate Via App TRACES [Read Notification]
The Directorate of Income-tax (Systems) under Central Board of Direct Taxes (CBDT) Notification No.02/2023 issued on 27th September 2023 has released the procedures, format and standards for filling...
![CBDT releases Procedures, Format and Standards for filling application for grant of Income Tax Deduction Certificate Via App TRACES [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/09/CBDT-releases-Procedures-Format-Standards-filling-application-grant-Income-Tax-Deduction-Certificate-App-TRACES-taxscan.jpg "CBDT releases Procedures, Format and Standards for filling application for grant of Income Tax Deduction Certificate Via App TRACES [Read Notification]")