https://www.taxtmi.com/caselaws?id=278829 The Tribunal partially allowed the appeal, determining that the assessee was not an "assessee-in-default" under Section 201(1) but was liable for interest under Section 201(1A) of the Income Tax Act, 1961. The Tribunal rejected the additional grounds of appeal and the applicability of Article 26 of the Indo-US Double Taxation Avoidance Agreement. The order was pronounced on January 25, 2018. en-us Thu, 25 Jan 2018 00:00:00 +0530 Fri, 22 Feb 2019 06:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278829 The Tribunal partially allowed the appeal, determining that the assessee was not an "assessee-in-default" under Section 201(1) but was liable for interest under Section 201(1A) of the Income Tax Act, 1961. The Tribunal rejected the additional grounds of appeal and the applicability of Article 26 of the Indo-US Double Taxation Avoidance Agreement. The order was pronounced on January 25, 2018. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278829