https://www.taxtmi.com/caselaws?id=777424 A demand order under Section 201 and Section 201(1A) of the Income-tax Act was set aside because the petitioner claimed the payments were reimbursable expenses not subject to tax deduction at source, but no supporting documentary material had been produced before the assessing or revisional authority. The Court found the existing record insufficient for a final determination on non-liability and held that the matter required reconsideration after examination of documents. The consequential revisional order was also set aside, and the matter was remanded for fresh consideration with a personal hearing. en-us Wed, 13 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777424 A demand order under Section 201 and Section 201(1A) of the Income-tax Act was set aside because the petitioner claimed the payments were reimbursable expenses not subject to tax deduction at source, but no supporting documentary material had been produced before the assessing or revisional authority. The Court found the existing record insufficient for a final determination on non-liability and held that the matter required reconsideration after examination of documents. The consequential revisional order was also set aside, and the matter was remanded for fresh consideration with a personal hearing. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777424