https://www.taxtmi.com/highlights?id=37062 Time limit for initiation of proceedings u/s 201(1) - treating the assessee “as assessee in default” - failure to deduct TDS - The period of 7 years has been brought in by the Finance Act, 2014 w.e.f. 1.10.2014 and therefore, cannot be applied to the case on hand as any amendment to the detriment of an assessee cannot be applied retrospectively. - AT en-us Mon, 04 Dec 2017 08:15:16 +0530 Mon, 04 Dec 2017 08:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37062 Time limit for initiation of proceedings u/s 201(1) - treating the assessee “as assessee in default” - failure to deduct TDS - The period of 7 years has been brought in by the Finance Act, 2014 w.e.f. 1.10.2014 and therefore, cannot be applied to the case on hand as any amendment to the detriment of an assessee cannot be applied retrospectively. - AT Highlights Income Tax Mon, 04 Dec 2017 08:15:16 +0530 https://www.taxtmi.com/highlights?id=37062