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2019 (4) TMI 310 - AT - Income TaxDemand u/s 201(1)/201(1A) - whether demand within time limit allowed under section 201(3) - TDS u/s 194C on the reimbursement of the meal vouchers to the affiliates (restaurants/eating joints etc) by the assessee, which used by the employees of the assessee’s customers for the purchase of food and non-alcoholic beverages - HELD THAT:- As relying on assessee own case [2018 (4) TMI 316 - ITAT MUMBAI] the order passed under section 201(1) and 201(1A) having been passed after expiry of two years from the financial year wherein the TDS statements were filed by the assessee u/s 200 is barred by limitation, hence, has to be declared as null and void. - Decided in favour of assessee
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