Supreme Court · 2022 INSC 772 · Decided 29 July 2022
National Petroleum Construction Company v. Deputy Commissioner of Income Tax, Circle 2(2), International Taxation, New Delhi & ANR.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 772 · [2022] 17 S.C.R. 236
- Case number
- CIVIL APPEAL No. 4964/2022
- Decided
- 29 July 2022
- Bench
- INDIRA BANERJEE, J.K. MAHESHWARI (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 197, 195(1)
Headnote
Income Tax Act, 1961 - ss.197, 195(1) - Income Tax (Second Amendment) Rules, 2011 - r.28AA - Writ Petition filed by Appellant against the refusal of the the Certificate issued to it for the financial year 2019-20 (corresponding to the Assessment Year 2020-21) u/s.197 for Tax Deduction at Source (TDS) at the rate of 4% in respect of payments received by the Appellant from ONGC towards work done out of India as well as within India, dismissed by
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