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

HomeDirect TaxOrder Mandating 10% TDS Deduction On Payments Made To Foreign Company Without...

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

Direct Tax

Published on

20/01/2026

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

Tags
Foreign Company

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

Membership Required

Latest articles

Medical Colleges Not Entitled to Five-Year Subvention After TMA Pai Verdict: Supreme Court

Non-Signatory Shareholder Bound by Arbitration Clause: Supreme Court

Can Buyers Bypass MSME Council and Invoke Arbitration Act Directly? Supreme Court Leaves Question Open

Statutory GST Appeal Can’t Be Circumvented by Mere Natural Justice Allegations: Bombay HC

More like this

Medical Colleges Not Entitled to Five-Year Subvention After TMA Pai Verdict: Supreme Court

Non-Signatory Shareholder Bound by Arbitration Clause: Supreme Court

Can Buyers Bypass MSME Council and Invoke Arbitration Act Directly? Supreme Court Leaves Question Open

About us

Company

Categories