{"id":4793,"date":"2026-03-02T13:16:42","date_gmt":"2026-03-02T13:16:42","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4793"},"modified":"2026-03-02T13:16:43","modified_gmt":"2026-03-02T13:16:43","slug":"income-tax-hc-delhi-judgement-dated-10-02-2026-revenue-cannot-ignore-tribunal-findings-while-issuing-certificate-under-section-197","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/02\/income-tax-hc-delhi-judgement-dated-10-02-2026-revenue-cannot-ignore-tribunal-findings-while-issuing-certificate-under-section-197\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 10\/02\/2026 – Revenue cannot ignore Tribunal Findings while issuing Certificate under Section 197\u00a0"},"content":{"rendered":"\n

Case of Financial and Risk Organisation Limited vs ITO,\u00a0HC Delhi Judgement Dated 10th<\/sup>\u00a0February 2026.<\/em>\u00a0The petitioner, a UK Company, challenged the 15% tax withholding certificate, as previous findings indicated a Nil rate was appropriate due to the nature of their business with Indian entities.\u00a0HC held that the Revenue cannot ignore ITAT findings in previous years when issuing Section 197 tax withholding certificates.\u00a0<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 10\/02\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Financial and Risk Organisation Limited vs ITO,\u00a0HC Delhi Judgement Dated 10th\u00a0February 2026.\u00a0The petitioner, a UK Company, challenged the […]<\/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-4793","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, HC Delhi Judgement Dated 10\/02\/2026 - 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