Court :
Delhi high Court
Brief :
The Petitioner is a foreign company, incorporated under the laws of the United Kingdom and resident of U.K. under the India-U.K. DTAA. By way of the present writ petition, it seeks a direction for issuance of a lower withholding certificate under Section 197(1) of theIncome Tax Act, 1961 [hereinafter referred to as the ‘Act’], effectivefrom 1st April, 2019 for Financial Year [hereinafter referred to as ‘FY’] 2019-20.
Citation :
W.P.(C) 13496/2019
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