https://www.taxtmi.com/caselaws?id=437887 The Hon'ble Delhi High Court condoned the delay in filing the appeal and restored it to the Tribunal for adjudication. The Tribunal held that the TDS orders were barred by limitation under section 201(3) of the Income-tax Act, 1961. Consequently, the demands for interest and TDS recovery were quashed, and the appeals were allowed. Other grounds were not adjudicated as they became academic. en-us Wed, 10 May 2023 00:00:00 +0530 Wed, 17 May 2023 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437887 The Hon'ble Delhi High Court condoned the delay in filing the appeal and restored it to the Tribunal for adjudication. The Tribunal held that the TDS orders were barred by limitation under section 201(3) of the Income-tax Act, 1961. Consequently, the demands for interest and TDS recovery were quashed, and the appeals were allowed. Other grounds were not adjudicated as they became academic. Case-Laws Income Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437887