High Court Dismisses Revenue's Appeal in TDS Limitation Case Upholding Quarterly Computation. Limitation Period Under Section 201(3) of Income Tax Act, 1961 Runs Separately for Each Quarter from End of Financial Year in Which TDS Return Filed, Not Cumulatively Annually.
5 Mar 2026The appeal arose from an order of the Income Tax Appellate Tribunal, Pune dated 12 March 2018 concerning proceedings under Section 201(1) of the Incom...
