https://www.taxtmi.com/caselaws?id=310608 The Tribunal dismissed the revenue's appeals against the CIT(A)'s order for AYs 2006-07 to 2010-11, concerning TDS on payments to international telecom operators. It upheld the CIT(A)'s decision, based on a jurisdictional HC ruling, that show cause notices issued after four years were time-barred under sections 201(1) and 201(1A) of the IT Act. The Tribunal emphasized the binding nature of the HC's decision and rejected the revenue's arguments, including those related to the absence of a time limit for proceedings involving non-residents and reliance on judgments concerning residents' payments. en-us Wed, 11 Mar 2020 00:00:00 +0530 Thu, 02 Nov 2023 19:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310608 The Tribunal dismissed the revenue's appeals against the CIT(A)'s order for AYs 2006-07 to 2010-11, concerning TDS on payments to international telecom operators. It upheld the CIT(A)'s decision, based on a jurisdictional HC ruling, that show cause notices issued after four years were time-barred under sections 201(1) and 201(1A) of the IT Act. The Tribunal emphasized the binding nature of the HC's decision and rejected the revenue's arguments, including those related to the absence of a time limit for proceedings involving non-residents and reliance on judgments concerning residents' payments. Case-Laws Income Tax Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310608