The Delhi High Court has held that an Assessing Officer cannot mechanically deny a Nil Withholding Certificate merely on the ground of protecting revenue, without strictly following the mandatory framework prescribed under Rule 28AA of the Income-tax Rules, 1962. The bench of Justice V. Kameswar Rao and Justice Vinod Kumar quashed the department’s order directing…
Ask Jurishour AI
HomeDirect TaxAO Can’t Mechanically Deny Nil Withholding Certificate Without Strictly Following Rule 28AA...
AO Can’t Mechanically Deny Nil Withholding Certificate Without Strictly Following Rule 28AA Mandatory Framework: Delhi HC
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.
Latest articles
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 9 OCTOBER, 2026
Here’s the Tax Law Daily Bulletin for October 9, 2026.GSTIS PRIOR RETURN SCRUTINY MANDATORY...
Supreme Court
Hindu Widow’s Limited Land Rights Become Absolute Under Succession Law; Sons From Second Marriage Can Inherit: Supreme Court
The Supreme Court has upheld the inheritance rights of two sons born from a...
Supreme Court
POCSO Conviction Set Aside Over Doubts About Accused’s Identity And Gaps In Evidence: Supreme Court
The Supreme Court has acquitted a man convicted of sexually assaulting an 11-year-old girl...
Supreme Court
Earlier Temporary Or Compassionate Appointment Does Not Give Seniority Over Direct Recruits: Supreme Court
The Supreme Court has held that employees appointed temporarily or on compassionate grounds cannot...
More like this
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 9 OCTOBER, 2026
Here’s the Tax Law Daily Bulletin for October 9, 2026.GSTIS PRIOR RETURN SCRUTINY MANDATORY...
Supreme Court
Hindu Widow’s Limited Land Rights Become Absolute Under Succession Law; Sons From Second Marriage Can Inherit: Supreme Court
The Supreme Court has upheld the inheritance rights of two sons born from a...
Supreme Court
POCSO Conviction Set Aside Over Doubts About Accused’s Identity And Gaps In Evidence: Supreme Court
The Supreme Court has acquitted a man convicted of sexually assaulting an 11-year-old girl...

