Order passed u/s 201(1)/201(1A) before applicability of new limitation period of seven years was valid

Sodexo SVC India Pvt Ltd. Vs DCIT (ITAT Mumbai) Conclusion: Order passed by AO under section 201(1)/201(1A) for failure to deduct TDS under section 194C on the reimbursement of the meal vouchers to the affiliates was barred by limitation as the amended limitation period of seven years under section 201(3) was effective from 1-10-2014 and the same would not apply retrospectively to orders which had become time-barred under the old time limit (two years/six years) set by un-amended section 201(3) Held: Assessee had not deducted TDS under section 194C on the reimbursement of the meal vouchers to ...