https://www.taxtmi.com/caselaws?id=307251 The High Court found that the Tribunal's order violated principles of natural justice by not providing the appellant with the material on which the order was based. The Court remanded the case for fresh adjudication. Regarding the classification of payments as 'royalty,' the Tribunal's orders under Sections 201(1) and 201(1A) were held to be barred by limitation and were quashed. The AO's orders were deemed void ab initio, and the appeals were allowed, leading to the quashing of the orders under Sections 201(1) and 201(1A). en-us Wed, 10 Aug 2022 00:00:00 +0530 Thu, 30 Mar 2023 01:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307251 The High Court found that the Tribunal's order violated principles of natural justice by not providing the appellant with the material on which the order was based. The Court remanded the case for fresh adjudication. Regarding the classification of payments as 'royalty,' the Tribunal's orders under Sections 201(1) and 201(1A) were held to be barred by limitation and were quashed. The AO's orders were deemed void ab initio, and the appeals were allowed, leading to the quashing of the orders under Sections 201(1) and 201(1A). Case-Laws Income Tax Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307251