https://www.taxtmi.com/caselaws?id=788279 Limitation for initiating proceedings against non-residents under the tax withholding framework is noted as the central issue, with the High Court's reasoning said to follow Bharti Airtel Ltd., which applied a reasonable time limit where Parliament had not prescribed a statutory bar. The special leave petition was reported to be delayed and the Supreme Court declined to condone the delay, so the petition was dismissed on that ground without entering the merits. en-us Mon, 16 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788279 Limitation for initiating proceedings against non-residents under the tax withholding framework is noted as the central issue, with the High Court's reasoning said to follow Bharti Airtel Ltd., which applied a reasonable time limit where Parliament had not prescribed a statutory bar. The special leave petition was reported to be delayed and the Supreme Court declined to condone the delay, so the petition was dismissed on that ground without entering the merits. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788279