https://www.taxtmi.com/caselaws?id=151727 The Tribunal held that the Assessing Officer was competent to pass a fresh order under section 201(1A) despite a previous order being cancelled. It was determined that the appellant was liable to deduct tax under section 195 for a non-resident seller, as evidenced by the seller's status and documentation. Additionally, the Tribunal ruled that interest under section 201(1A) could not be charged beyond the date of tax payment, resulting in the partial allowance of the appeal. en-us Thu, 29 Mar 2007 00:00:00 +0530 Fri, 14 Jun 2013 09:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151727 The Tribunal held that the Assessing Officer was competent to pass a fresh order under section 201(1A) despite a previous order being cancelled. It was determined that the appellant was liable to deduct tax under section 195 for a non-resident seller, as evidenced by the seller's status and documentation. Additionally, the Tribunal ruled that interest under section 201(1A) could not be charged beyond the date of tax payment, resulting in the partial allowance of the appeal. Case-Laws Income Tax Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151727