https://www.taxtmi.com/caselaws?id=369975 The ITAT dismissed both appeals filed by the revenue, upholding the CIT(A)'s decisions. In the first issue, disallowance of payment to the clearing house agent without TDS deduction was not applicable as it was reimbursement without any income element. The second issue involved the deletion of the order under section 201(1) due to being time-barred, while interest under section 201(1A) was upheld. The ITAT considered technical errors in TDS statements and the appellant's rectification efforts. en-us Mon, 17 Sep 2018 00:00:00 +0530 Tue, 06 Nov 2018 07:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369975 The ITAT dismissed both appeals filed by the revenue, upholding the CIT(A)'s decisions. In the first issue, disallowance of payment to the clearing house agent without TDS deduction was not applicable as it was reimbursement without any income element. The second issue involved the deletion of the order under section 201(1) due to being time-barred, while interest under section 201(1A) was upheld. The ITAT considered technical errors in TDS statements and the appellant's rectification efforts. Case-Laws Income Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369975