https://www.taxtmi.com/caselaws?id=417984 The Karnataka High Court, in a judgment delivered by Hon'ble Mr. Justice Alok Aradhe and Hon'ble Mr. Justice Suraj Govindaraj, dismissed the appeal filed by the revenue under Section 260-A of the Income Tax Act, 1961. The court ruled in favor of the assessee on the issues related to the interpretation of Section 194H, determination of the limitation period under Section 201, and the application of the amended Section 201(1A)(3) of the Act. The court held that the orders passed by the Assessing Officer were time-barred and that the assessee was not liable for tax deductions as claimed by the revenue. en-us Mon, 31 Jan 2022 00:00:00 +0530 Mon, 21 Nov 2022 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417984 The Karnataka High Court, in a judgment delivered by Hon'ble Mr. Justice Alok Aradhe and Hon'ble Mr. Justice Suraj Govindaraj, dismissed the appeal filed by the revenue under Section 260-A of the Income Tax Act, 1961. The court ruled in favor of the assessee on the issues related to the interpretation of Section 194H, determination of the limitation period under Section 201, and the application of the amended Section 201(1A)(3) of the Act. The court held that the orders passed by the Assessing Officer were time-barred and that the assessee was not liable for tax deductions as claimed by the revenue. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417984