TDS order passed beyond four-year time limit u/s 201(1) was Invalid

Indoworth India Ltd Vs ACIT (TDS) (ITAT Nagpur)

Conclusion: AO passed TDS order issued for non–deduction of TDS and interest thereon u/s 201(1) and 201(1A) was beyond the four-year limit and the same was barred by limitation under section 201(1) was invalid.

Held: Assessee challenged orders by

Please become a Premium member. If you are already a Premium member, login here to access the full content.