JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

Preface:

1. This writ petition is directed against the lower withholding tax certificate dated 03.12.2021, and the undated order which is marked as Annexure-I and appended on page 278 of the case file. The said order, according to the petitioner, was received on 11.02.2022. To be noted, the Financial Year (FY) in issue is FY 2021-2022.

2. The record shows, that the petitioner had filed an application under Section 197 of the Income Tax Act, 1961 [in short, "the Act"] for being granted lower withholding tax certificate. The petitioner had sought a certificate, at "NIL" rate of tax.

3. The impugned certificate, however, pegs the rate of tax at 9.99%. Quite obviously, the petitioner's prayer has been rejected. The reasons for rejecting the prayer made in the petitioner's application are contained in the order dated 19.05.2021.

Broad facts:

4. The petitioner is a non-resident company, incorporated under the laws of Denmark. The petitioner, admittedly, has been issued a tax residency certificate by the concerned authorities in Denmark.

4.1. It is the petitioner's case, that it is in the business of pro