National Petroleum Construction ... vs Deputy Commissioner Of Income Tax ...

The Supreme Court ruled in favor of the National Petroleum Construction Company, overturning the High Court's dismissal of their writ petition regarding the modification of a TDS certificate under Section 197 of the Income Tax Act. The court found that the refusal to modify the TDS rate was unjustified, as the payments received by the appellant were for work done both in India and abroad. Consequently, the court directed the authorities to reconsider the TDS rate applicable to the appellant's payments from ONGC.