https://www.taxtmi.com/caselaws?id=327234 The appellant, a software development company, purchased lands through Shri Chinnaswamy Raju, with the payments deemed as commission under sec.194H of the Income-tax Act, 1961. The DCIT(TDS) held the appellant in default for not deducting tax at source. The CIT(A) upheld this view, but since tax was paid by Shri Chinnaswamy Raju, no recovery was ordered from the appellant except for interest. The Tribunal ruled in favor of the appellant, stating that the order by the DCIT(TDS) was barred by limitation, leading to the appeal's allowance. en-us Fri, 29 Apr 2016 00:00:00 +0530 Fri, 06 May 2016 13:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327234 The appellant, a software development company, purchased lands through Shri Chinnaswamy Raju, with the payments deemed as commission under sec.194H of the Income-tax Act, 1961. The DCIT(TDS) held the appellant in default for not deducting tax at source. The CIT(A) upheld this view, but since tax was paid by Shri Chinnaswamy Raju, no recovery was ordered from the appellant except for interest. The Tribunal ruled in favor of the appellant, stating that the order by the DCIT(TDS) was barred by limitation, leading to the appeal's allowance. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327234