https://www.taxtmi.com/caselaws?id=332499 The Tribunal ruled in favor of the assessee, limiting the TDS liability to 4% in accordance with revised service charge rates for a Metro Rail Project agreement. Orders under sections 201(1) and 201(1A) of the IT Act were deemed time-barred if passed beyond four years from relevant assessment years. The Tribunal emphasized the necessity of TDS deduction based on the payment structure, dismissing appeals for subsequent years and upholding decisions within the prescribed timeframe. en-us Fri, 05 Aug 2016 00:00:00 +0530 Mon, 19 Sep 2016 11:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332499 The Tribunal ruled in favor of the assessee, limiting the TDS liability to 4% in accordance with revised service charge rates for a Metro Rail Project agreement. Orders under sections 201(1) and 201(1A) of the IT Act were deemed time-barred if passed beyond four years from relevant assessment years. The Tribunal emphasized the necessity of TDS deduction based on the payment structure, dismissing appeals for subsequent years and upholding decisions within the prescribed timeframe. Case-Laws Income Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332499