Aegis Customer Support Services Pvt. Ltd. v. Dy. Commissioner of Income-tax (TDS)-1 & Others
[Citation -2019-LL-1016-127]
| Citation | 2019-LL-1016-127 |
|---|---|
| Appellant Name | Aegis Customer Support Services Pvt. Ltd. |
| Respondent Name | Dy. Commissioner of Income-tax (TDS)-1 & Others |
| Court | HIGH COURT OF BOMBAY |
| Relevant Act | Income-tax |
| Date of Order | 16/10/2019 |
| Judgment | View Judgment |
| Keyword Tags | application of mind • tax at source • certificate for deduction at lower rate |
| Bot Summary: | 2 The impugned certificates were issued to the Petitioner s Customers, directing them to deduct the tax at source at 3 under Section 194-J of the Act instead of 10 otherwise, required. The impugned certificates are not supported by reasoned order which would indicate the due application of mind on the part of the Respondent No.1 to Rule 28AA of the Income Tax Rules which sets out the factors to be taken into consideration while issuing a certificate for Nil/ lower rate of deduction of taxes under Section 197 of the Act. S.R.JOSHI 1 of 2 ::: Uploaded on - 18/10/2019 ::: Downloaded on - 24/10/2019 14:58:31 ::: wp-2625-2019 3 It is not disputed by the Revenue that no speaking order has been passed while determining the tax is deductable at 3 in stead of 10 under Section 194-J of the Act. 4 In the above view, it is impossible for the Petitioner to know whether or not, the parameters set out in Rule 28AA of the Rules has been examined and in terms thereof, the deduction has to be only at 3 of the tax instead of Nil, as applied by the Petitioner. The order would also have to deal with the submission of the Petitioner in its application for Nil deduction of tax at source. 5 Mr. Suresh Kumar, learned Counsel appearing for the Revenue, very fairly, on instructions, state that, Respondent No.1 -Dy. Commissioner of Income Tax would hear the Petitioner and pass a speaking order within a period of three weeks from today. 7 With the above directions, Writ Petition is disposed of. |