https://www.taxtmi.com/caselaws?id=275371 The High Court ruled in favor of the assessee in a case concerning liability for non-deduction of TDS by a University for the financial period 2007-2008. The Court held that the University, established in 2013, could not be held liable for TDS non-deduction during a period when it did not exist. Additionally, the demand against the University was deemed barred by limitation as per relevant case law. The Court also found that the interest demand under Section 201(1A) of the Income Tax Act was unjustified since the tax had already been paid by the recipients. As a result, the appeal was allowed in favor of the assessee. en-us Tue, 24 Apr 2018 00:00:00 +0530 Sat, 29 Sep 2018 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275371 The High Court ruled in favor of the assessee in a case concerning liability for non-deduction of TDS by a University for the financial period 2007-2008. The Court held that the University, established in 2013, could not be held liable for TDS non-deduction during a period when it did not exist. Additionally, the demand against the University was deemed barred by limitation as per relevant case law. The Court also found that the interest demand under Section 201(1A) of the Income Tax Act was unjustified since the tax had already been paid by the recipients. As a result, the appeal was allowed in favor of the assessee. Case-Laws Income Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275371