“Section 201(4)”

Section References (mined)Section 201Section 201(4)2 judgments

DCIT, LAXMINAGAR vs. TURNER GENERAL ENTERTAINMENT NETWORKS INDIA PRIVATE LIMITED, MAHIPALPUR DELHI

In the result, assessee's appeal is partly

ITA 473/DEL/2024[2011-12]Status: DisposedITAT Delhi14 Nov 2024AY 2011-12

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2011-12 Dcit Vs Turner General Laxmi Nagar Entertainment Net Works New Delhi India Limited Mahipalpur Delhi Tan No. Deln08096E (Appellant) (Respondent)

Section 201Section 201(1)Section 201(3)Section 271CSection 3

provides for time limit within which an order under Section 201(1) of the act can be made. Section 201(3) and Section 201(4) of the Act were inserted by Finance Act, 2009, wherein w.e.f. April 1, 2010 period of limitation of two years from the end of financial

M/S. ICICI SECURITIES LTD,MUMBAI vs. THE INCOME TAX OFFICER (INTERNATIONAL TAX WARD)2(2) (2) , MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 1511/MUM/2022[2015-16]Status: DisposedITAT Mumbai09 Nov 2022AY 2015-16

Section 195Section 201Section 201(1)Section 201(4)Section 204Section 49

Appellant which states that the AO failed to appreciate that the appellant cannot be held to be an assessee in default under section 201(4) of the Act on the basis of alleged scores of subscribers of GDRs (non-residents) who are not able to get tax benefit