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HomeDirect TaxNo Higher TDS Without Sustainable PE Finding: Delhi HC Quashes 3.5% S....

No Higher TDS Without Sustainable PE Finding: Delhi HC Quashes 3.5% S. 197 Certificate

Direct Tax

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By Mariya Paliwala
No Higher TDS Without Sustainable PE Finding: Delhi HC Quashes 3.5% S. 197 Certificate

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The Delhi High Court has set aside an Income Tax Department order directing deduction of tax at source (TDS) at an enhanced rate of 3.5% on payments made to foreign GE group entities, holding that the very basis for imposing the higher rate—alleged existence of a Permanent Establishment (PE) in India—had been nullified by the…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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