https://www.taxtmi.com/caselaws?id=467442 Section 201 proceedings concerning non-resident deductees may be barred by a judicially recognised reasonable time limit where no specific statutory limitation period applies. The absence of an express limitation provision does not preclude application of a reasonable-period standard to determine whether proceedings were initiated or concluded too late. Bharti Airtel is treated as directly applicable precedent on this issue and as supporting the limitation bar. On the stated facts and legal framework, the section 201 proceedings and resulting orders are time-barred, favouring the assessee over the revenue. 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 Section 201 proceedings concerning non-resident deductees may be barred by a judicially recognised reasonable time limit where no specific statutory limitation period applies. The absence of an express limitation provision does not preclude application of a reasonable-period standard to determine whether proceedings were initiated or concluded too late. Bharti Airtel is treated as directly applicable precedent on this issue and as supporting the limitation bar. On the stated facts and legal framework, the section 201 proceedings and resulting orders are time-barred, favouring the assessee over the revenue. Case-Laws Income Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467442