https://www.taxtmi.com/caselaws?id=179853 The Tribunal dismissed the Revenue's appeal against the order of CIT(A)-VI, Baroda for A.Y. 2003-04. The appeal concerned the non-deduction of TDS under Section 194 I for hoarding rent payments exceeding Rs. 1,20,000 to six persons. The Tribunal upheld CIT(A)'s decision to delete the tax demand and interest under Section 201(1) and 201(1A) respectively, citing the limitation of four years for initiating proceedings under Section 201. The Tribunal held that the amendment for a six-year limit was not applicable to the case as it was passed before the amendment took effect. en-us Fri, 26 Jul 2013 00:00:00 +0530 Thu, 10 Mar 2016 17:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179853 The Tribunal dismissed the Revenue's appeal against the order of CIT(A)-VI, Baroda for A.Y. 2003-04. The appeal concerned the non-deduction of TDS under Section 194 I for hoarding rent payments exceeding Rs. 1,20,000 to six persons. The Tribunal upheld CIT(A)'s decision to delete the tax demand and interest under Section 201(1) and 201(1A) respectively, citing the limitation of four years for initiating proceedings under Section 201. The Tribunal held that the amendment for a six-year limit was not applicable to the case as it was passed before the amendment took effect. Case-Laws Income Tax Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179853