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…
Section 197 Certificate Applies to Entire Assessment Year: High Court of Madhya Pradesh Dismisses Revenue’s TDS Default Claims Against NHAI
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 : 10 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 10, 2026.GSTSUPREME COURT ASKS GSTAT PRESIDENT...
Columns
ITR Filing for Senior Citizens AY 2026-27
From revised tax slabs under the new regime to exemption from return filing for...
Other Laws
CSIR Promotion Dispute: Supreme Court Rejects Judicial Formula for Averaging Performance Scores
The Supreme Court has held that courts cannot substitute the assessment methodology adopted by...
Indirect Taxes
CBI-DRI Joint Operation Busts Interstate Wildlife Trafficking Syndicate; 53 Protected Animals Rescued, Six Arrested
The Central Bureau of Investigation (CBI) and the Directorate of Revenue Intelligence (DRI), Mumbai,...
More like this
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 10 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 10, 2026.GSTSUPREME COURT ASKS GSTAT PRESIDENT...
Columns
ITR Filing for Senior Citizens AY 2026-27
From revised tax slabs under the new regime to exemption from return filing for...
Other Laws
CSIR Promotion Dispute: Supreme Court Rejects Judicial Formula for Averaging Performance Scores
The Supreme Court has held that courts cannot substitute the assessment methodology adopted by...

