https://www.taxtmi.com/caselaws?id=207125 The court dismissed the appeal, ruling that the Assessing Officer was competent to initiate proceedings in 2007 for the assessment year 2002-03 under Section 201. Additionally, the court held that the appellant was required to deduct tax at source under Section 194A for payments made to M/s. Globe International. The court's decision favored the Revenue on the second issue and rejected the appellant's arguments. No costs were awarded. en-us Tue, 30 Aug 2011 00:00:00 +0530 Wed, 20 Aug 2014 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207125 The court dismissed the appeal, ruling that the Assessing Officer was competent to initiate proceedings in 2007 for the assessment year 2002-03 under Section 201. Additionally, the court held that the appellant was required to deduct tax at source under Section 194A for payments made to M/s. Globe International. The court's decision favored the Revenue on the second issue and rejected the appellant's arguments. No costs were awarded. Case-Laws Income Tax Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207125