https://www.taxtmi.com/caselaws?id=65400 The Tribunal allowed all appeals as the provisions of s. 194A were deemed inapplicable to the assessee trust, leading to the cancellation of orders by the AO and upheld by the CIT(A). Consequently, the liabilities under s. 201(1) and 201(1A) did not apply to the trust. As a result, the appeals were allowed solely on this basis, with other raised grounds left unaddressed. en-us Fri, 30 Nov 2007 00:00:00 +0530 Tue, 15 Feb 2011 14:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65400 The Tribunal allowed all appeals as the provisions of s. 194A were deemed inapplicable to the assessee trust, leading to the cancellation of orders by the AO and upheld by the CIT(A). Consequently, the liabilities under s. 201(1) and 201(1A) did not apply to the trust. As a result, the appeals were allowed solely on this basis, with other raised grounds left unaddressed. Case-Laws Income Tax Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65400