https://www.taxtmi.com/caselaws?id=59359 The tribunal determined that the Assessing Officer's action was barred by limitation for payments made before 31-3-1998. Payments made after obtaining an NOC under section 195(2) were not in default. The issue concerning Core Laboratories was remanded for re-adjudication. The tribunal upheld the CIT(A)'s order with specified modifications. Interest under section 201(1A) was deemed consequential, requiring appropriate relief. Both revenue appeals were dismissed due to lack of COD approval, while the assessee's appeals were partly allowed. en-us Wed, 17 Jan 2007 00:00:00 +0530 Mon, 26 Feb 2024 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59359 The tribunal determined that the Assessing Officer's action was barred by limitation for payments made before 31-3-1998. Payments made after obtaining an NOC under section 195(2) were not in default. The issue concerning Core Laboratories was remanded for re-adjudication. The tribunal upheld the CIT(A)'s order with specified modifications. Interest under section 201(1A) was deemed consequential, requiring appropriate relief. Both revenue appeals were dismissed due to lack of COD approval, while the assessee's appeals were partly allowed. Case-Laws Income Tax Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59359