https://www.taxtmi.com/caselaws?id=377432 The Tribunal allowed the appeals filed by the assessee for assessment years 2001-02 and 2004-05, quashing the orders under sections 201(1) and 201(1A) as they were time-barred. The Tribunal found the delay in filing the appeals to be genuine and condoned it. The issue of applicability of section 194C to payments for satellite signals was not addressed due to the limitation ground decision. The levy of interest under section 201(1A) was not adjudicated upon for the same reason. en-us Mon, 03 Dec 2018 00:00:00 +0530 Thu, 28 Mar 2019 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377432 The Tribunal allowed the appeals filed by the assessee for assessment years 2001-02 and 2004-05, quashing the orders under sections 201(1) and 201(1A) as they were time-barred. The Tribunal found the delay in filing the appeals to be genuine and condoned it. The issue of applicability of section 194C to payments for satellite signals was not addressed due to the limitation ground decision. The levy of interest under section 201(1A) was not adjudicated upon for the same reason. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377432