https://www.taxtmi.com/caselaws?id=382024 The High Court analyzed the impact of the Finance Act, 2012 amendments on Section 201(3) of the Income Tax Act in a case involving tax deduction at source under Section 194. The Court considered the retrospective effect of the amendments, particularly in relation to the limitation period for issuing orders under Section 201(1). Evaluating compliance with TDS provisions and the relevance of precedent set by the Gujarat High Court, the judgment aimed to ensure a just resolution. Ultimately, the Court's detailed examination led to upholding the Appellate Tribunal's decision to dismiss the Revenue's appeal. en-us Tue, 18 Jun 2019 00:00:00 +0530 Mon, 24 Jun 2019 07:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382024 The High Court analyzed the impact of the Finance Act, 2012 amendments on Section 201(3) of the Income Tax Act in a case involving tax deduction at source under Section 194. The Court considered the retrospective effect of the amendments, particularly in relation to the limitation period for issuing orders under Section 201(1). Evaluating compliance with TDS provisions and the relevance of precedent set by the Gujarat High Court, the judgment aimed to ensure a just resolution. Ultimately, the Court's detailed examination led to upholding the Appellate Tribunal's decision to dismiss the Revenue's appeal. Case-Laws Income Tax Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382024