https://www.taxtmi.com/caselaws?id=117603 The Tribunal ruled in favor of the appellant, holding no liability for TDS or interest under sections 201(1) and 201(1A) respectively. The interpretation of sections 194B and 2(24)(ix) favored the appellant as inapplicable before the relevant amendment. The Tribunal considered the delay in enforcing TDS, deeming the action time-barred, aligning with natural justice principles. As a result, the appellant's appeals were allowed based on these findings. en-us Thu, 17 Mar 2005 00:00:00 +0530 Sun, 20 Jan 2013 20:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117603 The Tribunal ruled in favor of the appellant, holding no liability for TDS or interest under sections 201(1) and 201(1A) respectively. The interpretation of sections 194B and 2(24)(ix) favored the appellant as inapplicable before the relevant amendment. The Tribunal considered the delay in enforcing TDS, deeming the action time-barred, aligning with natural justice principles. As a result, the appellant's appeals were allowed based on these findings. Case-Laws Income Tax Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117603