https://www.taxtmi.com/caselaws?id=468624 Payments for data line charges were held not to justify revival of the TDS demand where the same issue had already been decided in the assessee's favour for the immediately preceding year on identical facts. The Tribunal applied the rule of consistency and judicial discipline, noting that no material distinction was shown for the year in appeal and that the earlier ruling had already addressed both the limitation aspect under section 201(3) and the nature of the remittance. The deletion of the demand under sections 201(1) and 201(1A) was therefore upheld, and the Revenue's challenge failed. en-us Fri, 07 Feb 2025 00:00:00 +0530 Thu, 14 May 2026 19:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468624 Payments for data line charges were held not to justify revival of the TDS demand where the same issue had already been decided in the assessee's favour for the immediately preceding year on identical facts. The Tribunal applied the rule of consistency and judicial discipline, noting that no material distinction was shown for the year in appeal and that the earlier ruling had already addressed both the limitation aspect under section 201(3) and the nature of the remittance. The deletion of the demand under sections 201(1) and 201(1A) was therefore upheld, and the Revenue's challenge failed. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468624