https://www.taxtmi.com/caselaws?id=774404 In a recovery suit based on invoices, limitation was held to run from the date of the work done or the invoice, so the specific article for such claims applied rather than the residuary provision. Time spent in winding-up proceedings was not excluded, because Section 14 requires a prior proceeding in a forum unable to entertain the matter for want of jurisdiction or a similar defect, and winding-up and debt recovery are distinct proceedings. A timely TDS payment was treated as payment on account of debt only for the invoices to which it was referable, extending limitation under Section 19 for those invoices alone. The balance invoices remained time-barred. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774404 In a recovery suit based on invoices, limitation was held to run from the date of the work done or the invoice, so the specific article for such claims applied rather than the residuary provision. Time spent in winding-up proceedings was not excluded, because Section 14 requires a prior proceeding in a forum unable to entertain the matter for want of jurisdiction or a similar defect, and winding-up and debt recovery are distinct proceedings. A timely TDS payment was treated as payment on account of debt only for the invoices to which it was referable, extending limitation under Section 19 for those invoices alone. The balance invoices remained time-barred. Case-Laws Indian Laws Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774404