https://www.taxtmi.com/caselaws?id=368636 The Tribunal upheld the Assessing Officer's findings on liability for TCS and interest charges but remanded the case to the CIT(A) to determine if the proceedings were initiated within the permissible time frame under section 201(3) due to limitation provisions. The appeal was allowed for statistical purposes. en-us Thu, 17 May 2018 00:00:00 +0530 Thu, 11 Oct 2018 17:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368636 The Tribunal upheld the Assessing Officer's findings on liability for TCS and interest charges but remanded the case to the CIT(A) to determine if the proceedings were initiated within the permissible time frame under section 201(3) due to limitation provisions. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368636