https://www.taxtmi.com/caselaws?id=403790 The Tribunal allowed the appeal of the assessee concerning interest assessment under section 201(1A) of the Income Tax Act for non-deduction of tax at source. It held that the assessee was not liable for interest as they had made payments through an Indian resident representative. Additionally, the Tribunal ruled in favor of the assessee on the limitation issue, determining that the order passed beyond four years was barred by limitation. The Tribunal set aside the lower authorities' orders, emphasizing the importance of adhering to the prescribed time limits for passing orders under section 201(1A). en-us Fri, 05 Feb 2021 00:00:00 +0530 Mon, 08 Feb 2021 15:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403790 The Tribunal allowed the appeal of the assessee concerning interest assessment under section 201(1A) of the Income Tax Act for non-deduction of tax at source. It held that the assessee was not liable for interest as they had made payments through an Indian resident representative. Additionally, the Tribunal ruled in favor of the assessee on the limitation issue, determining that the order passed beyond four years was barred by limitation. The Tribunal set aside the lower authorities' orders, emphasizing the importance of adhering to the prescribed time limits for passing orders under section 201(1A). Case-Laws Income Tax Fri, 05 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403790