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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

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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…

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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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