COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

TDS of licence fees and upfront fees 5 under sub-section (1), and the amount of interest payable under sub-section (1A) of Section 201 of the Act was quantified. The appeal filed by the assessee was allowed by the Appellate Commissioner on 30.5.2008, holding that the order passed by the Assessing Officer was time barred. However, by subsequent order