{"id":4251,"date":"2026-01-19T15:38:44","date_gmt":"2026-01-19T15:38:44","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4251"},"modified":"2026-01-19T15:38:46","modified_gmt":"2026-01-19T15:38:46","slug":"income-tax-hc-judgement-dated-14-01-2026-nil-withholding-certificates-tds-for-payment-to-non-residents-under-income-tax","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/19\/income-tax-hc-judgement-dated-14-01-2026-nil-withholding-certificates-tds-for-payment-to-non-residents-under-income-tax\/","title":{"rendered":"Income Tax, HC Judgement Dated 14\/01\/2026 &#8211; Nil Withholding Certificates (TDS) for payment to non-residents under Income Tax\u00a0"},"content":{"rendered":"\n<p><em>Case of Nord Angila Education Limited vs DCIT, HC Delhi Judgement Dated 14<sup>th<\/sup>\u00a0January 2026.<\/em>\u00a0The petitioner applied for a Nil Withholding Certificate under Section 197, asserting that the consideration received was not chargeable to tax in India. ITAT in the petitioner\u2019s own case, had already examined the very same services and held that they do not constitute fees for technical services under the India\u2013UK DTAA. The Assessing Officer rejected the petitioner\u2019s application for NIL TDS and directed deduction of tax at 15%, merely stating that determination of income at this stage was premature and that withholding was necessary to protect the interests of the Revenue. The court held this approach to be legally impermissible. Rule 28AA mandates that the Assessing Officer must determine the existing and estimated tax liability after taking into account tax payable on the estimated income.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1v5eeADPMXDl5j6IrTSstwyvcFce52Ud0\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 14\/01\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Nord Angila Education Limited vs DCIT, HC Delhi Judgement Dated 14th\u00a0January 2026.\u00a0The petitioner applied for a Nil Withholding [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4251","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax, HC Judgement Dated 14\/01\/2026 - Nil Withholding Certificates (TDS) for payment to non-residents under Income Tax\u00a0 - Bhatia Bhola &amp; 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