Benteler Automotive (China) Investment Limited v. Assistant Commissioner of Income-Tax, (It) Circle 1, Pune
Case brief
What is this about?
Bombay High Court writ petition dismissed as withdrawn; Benteler Automotive (China) Investment Ltd.; Section 197 Income Tax Act 1961 nil deduction of tax at source certificate; lower withholding certificate FY 2024-25 infructuous; fresh application FY 2025-26 rejected; related petition Writ Petition No. 11074 of 2025; withdrawal without prejudice to merits and maintainability of companion petition; impugned order dated 30 May 2024; coram B. P. Colabawalla and Firdosh P. Pooniwalla JJ.; decided 18 August 2025.
What did the court decide?
Permission to withdraw the writ petition; petition dismissed as withdrawn. No substantive relief granted on the request for a Section 197 nil-deduction certificate; the underlying FY 2025-26 rejection remains pending in Writ Petition No. 11074 of 2025. ¶4