VIJAY TARACHAND SHAH,VADODARA GUJARAT vs. THE DY.CIT, CIRCLE 1(1)(1), VADODARA GUJARAT

ITA 330/AHD/2026Status: DisposedITAT Ahmedabad13 August 2026AY 2015-163 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal concerns the disallowance of Rs. 2,32,47,992/- made by the AO for non-deduction of TDS on payments to a contractor. The CIT(A) had previously deleted additions made under Section 201/201(1A) for non-deduction of TDS on transporter payments.

What did the Tribunal hold?

The Tribunal held that since the CIT(A) had already ruled that the assessee was not liable to deduct TDS due to compliance with Section 194C(6), the corresponding disallowance under Section 40(a)(ia) was not sustainable and should be deleted.

What were the issues?

Whether disallowance under Section 40(a)(ia) is sustainable when the assessee is held not to be in default for non-deduction of TDS due to compliance with Section 194C(6).

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 201,Section 201(1A),Section 194C(6),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Appellant: Shri Sanjay Shah, A.R, Ms. Sudiksha Rani, Sr.DR
For Respondent: Ms. Sudiksha Rani, Sr.DR
Hearing: 21/05/2026Pronounced: 13/08/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”), dated 23.12.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter

ITA No.330/Ahd/2026 [Vijay Tarachand Shah vs. DCIT] A.Y. 2015-16 - 2 –

referred to as the “Act”) and relates to Assessment Year (A.Y.) 20

The order continues below.

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