https://www.taxtmi.com/caselaws?id=402226 The Tribunal allowed the appeals filed by the assessee for the assessment years 2013-14, 2014-15, and 2015-16 for statistical purposes. It directed the ITO-TDS to verify the assessee's claim regarding the payees having paid taxes on the commission income and to reassess the liability under Sections 201(1) and 201(1A) accordingly. The procedural delay in pronouncing the order was justified due to the exceptional circumstances of the COVID-19 lockdown. en-us Tue, 30 Jun 2020 00:00:00 +0530 Sat, 26 Dec 2020 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402226 The Tribunal allowed the appeals filed by the assessee for the assessment years 2013-14, 2014-15, and 2015-16 for statistical purposes. It directed the ITO-TDS to verify the assessee's claim regarding the payees having paid taxes on the commission income and to reassess the liability under Sections 201(1) and 201(1A) accordingly. The procedural delay in pronouncing the order was justified due to the exceptional circumstances of the COVID-19 lockdown. Case-Laws Income Tax Tue, 30 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402226