June 2019

Section 201 Payments to non-residents without deduction of tax at source Order passed u/s. 201 (1) beyond one year from the end of the financial year in which the proceedings u/s. 201 were initiated is void ab initio

JAGDISH D. SHAH | JAGDISH T. PUNJABI
Chartered Accountants

5

Atlas Copco (India) Limited vs. DCIT (Pune)

Members: R.S. Syal (V.P.) and Vikas Awasthy (J.M.)

ITA Nos. 1669, 1670 & 1671/PUN/2014, 1685 to 1688/PUN/2014 and CO No. 60/PUN/2018

A.Y.s: 2008-09 to 2011-12

Dated: 5th April, 2019

Counsel for Assessee / Revenue: R. Murlidhar / Pankaj Garg--->

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