https://www.taxtmi.com/caselaws?id=325355 The Tribunal held that one common order covering both sub-sections of section 201 is sufficient, rejecting the need for separate appeals. The limitation period for proceedings under section 201 starts from the end of the relevant financial year. Payments to Divya Ahuja did not require tax deduction under section 194J. Glow Show Stage Events' services fell under section 194J, with an opportunity for the payee to demonstrate inclusion in total income. TDS on tips to employees was required, with waiver of liability under section 201(1) based on bona fide belief. The Tribunal partly allowed appeals for both years, dismissing separate appeals by the Revenue. en-us Thu, 10 Mar 2016 00:00:00 +0530 Thu, 17 Mar 2016 10:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325355 The Tribunal held that one common order covering both sub-sections of section 201 is sufficient, rejecting the need for separate appeals. The limitation period for proceedings under section 201 starts from the end of the relevant financial year. Payments to Divya Ahuja did not require tax deduction under section 194J. Glow Show Stage Events' services fell under section 194J, with an opportunity for the payee to demonstrate inclusion in total income. TDS on tips to employees was required, with waiver of liability under section 201(1) based on bona fide belief. The Tribunal partly allowed appeals for both years, dismissing separate appeals by the Revenue. Case-Laws Income Tax Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325355