https://www.taxtmi.com/caselaws?id=383922 HC quashed the TDS assessment orders passed u/s 201(1)/201(1A) against the taxpayer for failure to adhere to principles of natural justice. The court held that while the ITO's independent research into Google/Facebook advertising was not objectionable per se, the material gathered had to be shared with the taxpayer to afford an opportunity to rebut; absence of such disclosure rendered the orders unsustainable. The composite orders were quashed in entirety and the petition disposed of, without expressing view on minor disputed payment elements. en-us Mon, 29 Jul 2019 00:00:00 +0530 Mon, 13 Oct 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383922 HC quashed the TDS assessment orders passed u/s 201(1)/201(1A) against the taxpayer for failure to adhere to principles of natural justice. The court held that while the ITO's independent research into Google/Facebook advertising was not objectionable per se, the material gathered had to be shared with the taxpayer to afford an opportunity to rebut; absence of such disclosure rendered the orders unsustainable. The composite orders were quashed in entirety and the petition disposed of, without expressing view on minor disputed payment elements. Case-Laws Income Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383922