https://www.taxtmi.com/caselaws?id=271707 The High Court concluded that the Tribunal's decision was not sustainable as Sections 201 and 201(1A) were not applicable to the appellant during the relevant assessment years. The Court ruled in favor of the assessee, allowing the appeals. en-us Tue, 02 Feb 2016 00:00:00 +0530 Fri, 19 Jun 2026 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271707 The High Court concluded that the Tribunal's decision was not sustainable as Sections 201 and 201(1A) were not applicable to the appellant during the relevant assessment years. The Court ruled in favor of the assessee, allowing the appeals. Case-Laws Income Tax Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271707