https://www.taxtmi.com/caselaws?id=428933 The Tribunal dismissed the Revenue's appeal challenging the timeliness of the notice under Section 201 of the Income Tax Act, emphasizing that Section 201(3) applies to TDS for residents only. It upheld the decision of the CIT(A) that the notice was time-barred and that the payment made to the non-resident was not subject to TDS deduction. The Tribunal also supported the CIT(A)'s deletion of additions concerning tax deduction on payments for data line charges and income characterization, highlighting the absence of TDS liability and the nature of the payments made. en-us Wed, 12 Oct 2022 00:00:00 +0530 Fri, 14 Oct 2022 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428933 The Tribunal dismissed the Revenue's appeal challenging the timeliness of the notice under Section 201 of the Income Tax Act, emphasizing that Section 201(3) applies to TDS for residents only. It upheld the decision of the CIT(A) that the notice was time-barred and that the payment made to the non-resident was not subject to TDS deduction. The Tribunal also supported the CIT(A)'s deletion of additions concerning tax deduction on payments for data line charges and income characterization, highlighting the absence of TDS liability and the nature of the payments made. Case-Laws Income Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428933