IT: Where assessee made an application under section 197 for grant - TopicsExpress

IT: Where assessee made an application under section 197 for grant of no deduction of tax certification and Assessing Officer rejected application without assigning any reasons, Assessing Officer was directed to reconsider application in light of various materials placed by assessee [2014] 42 taxmann 459 (Karnataka) HIGH COURT OF KARNATAKA Vodafone Cellular Ltd. v. Assistant Commissioner of Income-tax (TDS) ,Circle -18 (2)

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