VOLTAMP TRANSFORMERS LTD.,AHMEDABAD vs. THE DCIT, TDS CIRCLE, VODODARA

ITA 797/AHD/2026Status: DisposedITAT Ahmedabad14 September 2026AY 2021-202211 pages
AI SummaryRemanded

What were the facts?

The assessee company made transportation payments without deducting TDS under Section 194C, claiming exemption under Section 194C(6) based on transporter declarations. However, the declarations lacked crucial details and the Assessing Officer found discrepancies.

What did the Tribunal hold?

The Tribunal held that while the format in Circular 19/2015 was not mandatory, declarations under Section 194C(6) must contain essential details like freight charges and carriage registration numbers. The matter was remanded for de novo consideration.

What were the issues?

Whether the assessee was in default for not deducting TDS on transportation expenses, and if the declarations furnished by transporters were sufficient for exemption under Section 194C(6).

Which sections of the Income-tax Act were involved?

Section 194C,Section 194C(6),Section 201,Section 201(1A),Section 44AE,Section 201(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, C” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal preferred by the Assessee is directed against the Order, dated 27/01/2026, passed by the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A) - Faridabad [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’], whereby the Ld. CIT(A) had dismissed the appeal against the Order, dated 19/06/2023, passed by Assessing Officer under Section 201 & 201(1A) of the Act for the Assessment Year 2021-2022. 2. The Assessee has raised following grounds in the present app

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 194C

All 2,679 judgments and leading authorities on Section 194C →

Recent GST High Court judgments

Search GST case law →