https://www.taxtmi.com/caselaws?id=467442 The article addresses whether proceedings under the Income-tax Act for failure to deduct or remit tax can be time-barred for non-resident deductees by applying a judicially recognised "reasonable time" limitation where Parliament has not prescribed a statutory period. It explains that the governing provisions lack an express time limit for non-residents, outlines the legal principle that a reasonable-time limitation may operate as a bar, and confirms that reliance on the Delhi High Court precedent in Bharti Airtel Ltd. is treated as appropriate; the practical effect is that such proceedings may be barred on limitation grounds in appropriate cases. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 18 Mar 2026 19:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467442 The article addresses whether proceedings under the Income-tax Act for failure to deduct or remit tax can be time-barred for non-resident deductees by applying a judicially recognised "reasonable time" limitation where Parliament has not prescribed a statutory period. It explains that the governing provisions lack an express time limit for non-residents, outlines the legal principle that a reasonable-time limitation may operate as a bar, and confirms that reliance on the Delhi High Court precedent in Bharti Airtel Ltd. is treated as appropriate; the practical effect is that such proceedings may be barred on limitation grounds in appropriate cases. Case-Laws Income Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467442