Shanti Prime Publication Pvt. Ltd.
Section 197 of the Income Tax Act, 1961 — TDS certificate — Impugned certificate dt. 10th Sept, 2019 being primarily based upon the order dt.9th Sept,2019 passed under section 201(1) and 201(1A) would be required to be set aside as a consequence of having set aside the orders dt.9th Sept., 2019 — TLG India P. Ltd. vs. Deputy Commissioner of income tax [2020] 312 CTR (Bombay) 196