https://www.taxtmi.com/caselaws?id=445196 Telangana HC set aside orders of Commissioner of Income Tax (Appeals) and Tribunal that applied a four-year limitation period for proceedings under sections 201(1) and 201(1A) regarding TDS default on payments to international telecom operators. Following Division Bench precedent in Dr. Reddys Laboratories Limited, the court held no specific statutory limitation exists for such proceedings, and reasonable period depends on case facts. The HC found the four-year limitation period legally unjustified and remitted the matter back to Commissioner for fresh orders. en-us Thu, 19 Oct 2023 00:00:00 +0530 Fri, 03 May 2024 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445196 Telangana HC set aside orders of Commissioner of Income Tax (Appeals) and Tribunal that applied a four-year limitation period for proceedings under sections 201(1) and 201(1A) regarding TDS default on payments to international telecom operators. Following Division Bench precedent in Dr. Reddys Laboratories Limited, the court held no specific statutory limitation exists for such proceedings, and reasonable period depends on case facts. The HC found the four-year limitation period legally unjustified and remitted the matter back to Commissioner for fresh orders. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445196