What is CIT v. S.K. Tekriwal authority for?

Section 40(a)(ia) of the Income Tax Act does not apply to disallow expenses when there is a short deduction of tax at source. This includes situations where TDS is deducted at a lower rate than required or under an incorrect section.

How many judgments cite CIT v. S.K. Tekriwal?

150 judgments on BharatTax cite CIT v. S.K. Tekriwal (361 ITR 432), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. S.K. Tekriwal come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 40(a)(ia), Section 10A, Section 115JB Income Tax Act, Section 139(1).

CIT v. S.K. Tekriwal (361 ITR 432)

Shri Subodh Ramanlal Desai, Baroda vs. The Deputy Commissioner of Income Tax, Circle-3(1), Baroda

In the result, appeal filed by the Assessee is allowed

ITA 361/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad19 Feb 2020AY 2009-10

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Tushar Hemani & Aditi Sheth, ARFor Respondent: Shri Vidhyut Trivedi, Sr. D.R

Section 147Section 194CSection 234ASection 32Section 40

…lding (including factory building) or furniture or fittings:]] 17. And in support of its contention, ld. A.R. cited an order of Co-ordinate Bench in ITA No. 634 /Ahd/2011 wherein a judgment of Calcutta High Court in the matter of CIT vs. S.K. Tekriwal (2014) 361 ITR 432 (Cal.) wherein relief was granted to the assessee with following observation: 10. The issue whether a disallowance under section 40(a)(ia) can be made even in a situation where there is a short deduction of tax at source, even if that be so, is 7 . A.Y.2009-10 no longer res integra, Hon’ble Calcutta High Court, in the case of CIT vs. S K Tekriwal…

R.L. Steel & Energy Ltd., Faridabad vs. Addl. CIT, New Delhi

In the result ground No. 3 of the appeal is allowed

ITA 2418/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Jan 2020AY 2011-12

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Shri Gurjeet Singh, AdvocateFor Respondent: Shri Gayasuddhin Ansari, Sr. DR

…he provisions of section 194C of the Act. According to the ld AO provision of section 194I should have been applied. However despite the above difference of opinion according to us disallowance cannot be made. Hon'ble Kolkata High Court in CIT Vs. SK Tekriwal 361 ITR 432 has held that if there is any shortfall due to any difference in the opinion as to taxability of any item or another by payment falling under various TDS provision the assessee can be declared to be an „assessee in default‟ u/s 201 of the Income Tax Act but no disallowance can be made u/s 40(a)(ia). In view this we reverse the finding of the lowe…

ITO, Ward - 2(3), Kolkata vs. M/S. Height Insurance Services Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2163/KOL/2017[2009-10]Status: DisposedITAT Kolkata22 Jan 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2163/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10)

For Appellant: Shri Radhey Shyam, CITFor Respondent: Shri A.K. Tibrewal, FCA

Section 133Section 143(3)

…rative one having retrospective effect from 01.04.2005. We therefore decline the Revenue’s arguments seeking to invoke u/s 40(a)(ia) of the Act. We further hold that hon'ble jurisdictional high court’s land mark decision in CIT(A) vs. M/s S.K. Tekriwal (2014) 361 ITR 432 (Cal) has further M/s Height Insurance Services Ltd. Assessment Year:2009-10 concluded that the section 40(a)(ia) does not apply in case of short deduction of TDS than the prescribed rate. 11. Learned CIT DR next reiterates Revenue’s two remaining averments that the assessee has followed exclusive method of its inbound receivables as against inc…

M/S. B. M. Chapalkar & Sons, Nashik vs. Assistant Commissioner of Income Tax

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2906/PUN/2016[2010-11]Status: DisposedITAT Pune12 Dec 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.2906/Pun/2016 नििाारण वषा / Assessment Year : 2010-11 M/S. B.M. Chapalkar & Sons, 26, Dehbanoo Complex, Nashik Pune Road, Nashik Road, Nashik-422 101, Pan: Aadfb5084C .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri Pramod ShingteFor Respondent: Shri Ajay Dhoke

Section 139Section 194ASection 201Section 3(1)Section 40

…cision of the Hon‟ble High Court of Karnataka in the case of CIT and Another Vs. Kishore Rao and Others (HUF) in ITA No.660/2015 and therein, 3 A.Y.2010-11 the decision of the Hon‟ble Calcutta High Court is also referred to i.e. CIT Vs. S.K. Tekriwal (2014) 361 ITR 432 (Cal.). The Hon‟ble Karnataka High Court has held and observed that “the provisions of section 40(a)(ia) of the Act has two limbs one is where assessee has to deduct tax and the second where after deducting tax, the assessee has to pay into Govt. account. There is nothing in the said section to treat, inter alia, the assessee as defaulter where t…

ACIT, Ltu - 2, Kolkata vs. M/S. Uco Bank, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 584/KOL/2018[2010-11]Status: DisposedITAT Kolkata11 Dec 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

Section 143(3)Section 14ASection 201Section 40

…aim of the assessee. On appeal, the ld. CIT(Appeals) not only entertained the claim of the assessee but also deleted the disallowance under section 40(a)(ia) by following the decision of the Hon’ble Calcutta High Court in the case of DCIT –vs.- S.K. Tekriwal (361 ITR 432), wherein it was held that if there is any short-fall due to any difference of opinion as to the taxability of any item or the nature of payment falling under various TDS provisions, the assessee could be declared to be an assessee in default under section 201, but no disallowance could be made by invoking the provisions of section 40(a)(ia). 4.…