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‘Lower Withholding Certificate’ can’t be issued on dictates of an officer superior to AO: Delhi HC

July 30, 2019[2019] 107 taxmann.com 440 (Delhi)
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INCOME TAX: Where assessee, a US based company, engaged in business of supply of goods from outside India, filed an application seeking an order of lower deduction of tax at source while receiving remittances from its PE in India which was allowed by Assessing Officer directing issue of withholding certificate at rate of 5 per cent from payments made by its Indian customers, in view of fact that impugned order was passed by Assessing Officer without making any reference to Rule 28AA of 1962 rules, same deserved to be set aside and, matter was to be remanded back for disposal afresh

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