https://www.taxtmi.com/caselaws?id=348393 The Tribunal allowed the appeal, holding that proceedings under Section 201 were time-barred. The limitation period of four years applied, and the provisions did not extend to non-residents. The assessee was not liable for tax deduction failure, and interest charged under Section 201(1A) was quashed. The decision aligned with the Delhi High Court precedent in Bharti Airtel Ltd. vs. Union of India. en-us Mon, 18 Sep 2017 00:00:00 +0530 Thu, 21 Sep 2017 07:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348393 The Tribunal allowed the appeal, holding that proceedings under Section 201 were time-barred. The limitation period of four years applied, and the provisions did not extend to non-residents. The assessee was not liable for tax deduction failure, and interest charged under Section 201(1A) was quashed. The decision aligned with the Delhi High Court precedent in Bharti Airtel Ltd. vs. Union of India. Case-Laws Income Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348393