https://www.taxtmi.com/caselaws?id=182105 The Tribunal allowed the assessee's appeal partly, reversing the CIT(A)'s orders on the applicability of Sections 194H and 194J and interest under Section 201(1A). It was held that the discounts to distributors did not fall under Section 194H, and roaming charges were not subject to Section 194J. The Tribunal also dismissed the argument on the limitation period for passing orders under Sections 201(1) and 201(1A), finding them valid and within the extended time limit. en-us Fri, 20 Nov 2015 00:00:00 +0530 Tue, 03 May 2016 09:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182105 The Tribunal allowed the assessee's appeal partly, reversing the CIT(A)'s orders on the applicability of Sections 194H and 194J and interest under Section 201(1A). It was held that the discounts to distributors did not fall under Section 194H, and roaming charges were not subject to Section 194J. The Tribunal also dismissed the argument on the limitation period for passing orders under Sections 201(1) and 201(1A), finding them valid and within the extended time limit. Case-Laws Income Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182105