https://www.taxtmi.com/caselaws?id=386300 The Tribunal allowed the appeal, vacating the order passed by the AO under Sec. 201(1)/201(1A) r.w.s. 195 due to limitation issues and the absence of action against the payee. The Tribunal did not address the nature of payments made to Entec UK Ltd. or the applicability of specific treaty articles due to jurisdictional grounds. The order was deemed barred by limitation and pronounced on 13.09.2019. en-us Fri, 13 Sep 2019 00:00:00 +0530 Thu, 26 Sep 2019 06:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386300 The Tribunal allowed the appeal, vacating the order passed by the AO under Sec. 201(1)/201(1A) r.w.s. 195 due to limitation issues and the absence of action against the payee. The Tribunal did not address the nature of payments made to Entec UK Ltd. or the applicability of specific treaty articles due to jurisdictional grounds. The order was deemed barred by limitation and pronounced on 13.09.2019. Case-Laws Income Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386300