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HomeDirect TaxSection 197 Certificate Applies to Entire Assessment Year: High Court of Madhya...

Section 197 Certificate Applies to Entire Assessment Year: High Court of Madhya Pradesh Dismisses Revenue’s TDS Default Claims Against NHAI

Direct Tax

Published on

By Mariya Paliwala
Madhya Pradesh HC

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The High Court of Madhya Pradesh has held that a certificate issued under Section 197 of the Income Tax Act is valid for the entire assessment year and not merely from the date of issuance. The Court dismissed a batch of appeals filed by the Income Tax Department, thereby granting relief to the National Highways…

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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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