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DELHI HIGH COURT QUASHED NON-SPEAKING ORDER REJECTING THE GRANT OF AN LDC PERMITTING DEDUCTION OF 0.01% TDS
The Daily Guardian
|November 11, 2023
The Delhi High Court in the case Shreyash Retail Private Ltd Versus Deputy Commissioner Of Income Tax TDS Circle observed and has quashed the non-speaking order wherein the court rejected the grant of a lower deduction of tax certificate, LDC permitting the deduction of 0.01% TDS.
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The bench comprising of Justice Satish Chandra Sharma and Justice Tushar Rao Gedela in the case observed and has stated that the reasons furnished by the Respondent or the department qua the Application i.e., as to why the Petitioners’ request that TDS should not be deducted at a rate of 0.01%, hinges on broad generalisations in relation to the propriety of projected estimations of revenue and tax liability and accordingly has been had been issued mechanically reflecting non-application of mind.
Cette histoire est tirée de l'édition November 11, 2023 de The Daily Guardian.
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