https://www.taxtmi.com/caselaws?id=399476 The Tribunal held that the assessee could not be treated as an assessee in default for payments made for software purchases before 15.10.2011, the date of the Karnataka High Court's decision in Samsung Electronics Co. Ltd. Consequently, demands raised under Section 201(1) and interest charged under Section 201(1A) for assessment years 2009-10 to 2011-12 were not sustainable. For the assessment year 2012-13, demands related to payments made before 15.10.2011 were also deleted. Appeals for assessment years 2009-10 to 2011-12 were allowed, and demands were deleted. Appeals for the assessment year 2012-13 were partly allowed, with demands for payments made before 15.10.2011 being deleted. en-us Mon, 05 Oct 2020 00:00:00 +0530 Mon, 12 Oct 2020 11:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399476 The Tribunal held that the assessee could not be treated as an assessee in default for payments made for software purchases before 15.10.2011, the date of the Karnataka High Court's decision in Samsung Electronics Co. Ltd. Consequently, demands raised under Section 201(1) and interest charged under Section 201(1A) for assessment years 2009-10 to 2011-12 were not sustainable. For the assessment year 2012-13, demands related to payments made before 15.10.2011 were also deleted. Appeals for assessment years 2009-10 to 2011-12 were allowed, and demands were deleted. Appeals for the assessment year 2012-13 were partly allowed, with demands for payments made before 15.10.2011 being deleted. Case-Laws Income Tax Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399476