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Order Mandating 10% TDS Deduction On Payments Made To Foreign Company Without Change in Facts Quashed: Delhi High Court

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By Mariya Paliwala
Order Mandating 10% TDS Deduction On Payments Made To Foreign Company Without Change in Facts Quashed: Delhi High Court

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The Delhi High Court has set aside an order issued under Section 197 of the Income Tax Act, 1961, which mandated deduction of tax at source (TDS) at 10% on payments made to a foreign company, holding that the action was arbitrary, revenue-driven, and unsupported by any change in facts or law. The Bench of…

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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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