
“Valid TDS payment triggers a fresh period of limitation under Section 19”; Delhi High Court allows partial financial claim by an Ad Company
The dispute arose from unpaid advertising invoices raised by Planet Advertising Pvt. Ltd. between July and November 2014 for campaigns executed for Ambience Pvt. Ltd. The plaintiff claimed Rs. 1.03 crore, asserting that part-payment, backdated purchase orders, and TDS deductions extended the limitation period.