SERAJUDDIN AND CO,NEAR TV CENTRE vs. ACIT,TDS, BHUBANESWAR

ITA 153/CTK/2026Status: DisposedITAT Cuttack03 June 2026AY 2017-1810 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that TDS is applicable when income accrues or is received, not merely on year-end provisions. Since TDS was deducted when the expenses crystallized and paid, and no prejudice was caused to the revenue, the addition was deleted.

What were the facts?

The assessee made year-end provisions for audit and management consultancy fees for AY 2017-18. The actual services were rendered and invoices received in AY 2018-19, during which TDS was deducted and deposited. The lower authorities treated the assessee as in default for not deducting TDS on the provisions.

What were the issues?

Whether TDS is deductible on year-end provisions for expenses when the actual liability crystallizes in a subsequent period. Applicability of CBDT circulars and High Court judgments on TDS provisions.

Which sections of the Income-tax Act were involved?

Section 194J,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 03/06/2026Pronounced: 03/06/2026

Per Bench: Out of the above two appeals, ITA No.165/CTK/2026 is a duplicate file in ITA No.153/CTK/2026. Both the appeals have been listed today for hearing. Accordingly, we dismiss ITA No.165/CTK/2026 being duplicate to ITA No.153/CTK/2026. 2. Now, we proceed to decide ITA No.153/CTK/2026 filed by the assessee against the order of Addl/JCIT(A), Panaji, dated 19.11.2025 for the assessment year 2018-19. 2. None appeared on behalf of the assessee, however, written submission has been filed on behalf of the asses

The order continues below.

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