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Case Law Details

Case Name : Indoworth India Ltd Vs ACIT (TDS) (ITAT Nagpur)
Appeal Number : ITA no. 3/Nag./2024
Date of Judgement/Order : 23/09/2024
Related Assessment Year : 2012-13
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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

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