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“short deduction of TDS”

DisallowancesSection 40(a)(ia)Section 40(a)(ia)177 judgments

The decision most relied on for short deduction of TDS is CIT v. Ansal Landmark Township (P.) Ltd. (61 Taxmann.com 45), cited in 177 judgments on BharatTax.

Leading authorities on short deduction of TDS

CIT v. Ansal Landmark Township (P.) Ltd.
61 Taxmann.com 45 · 2015 · High Court
177
citing judgments

Disallowance under section 40(a)(ia) cannot be made when the assessee has deducted tax at a lesser rate, as opposed to no deduction. The second proviso to section 40(a)(ia) is applicable retrospectively, mitigating disallowance where tax is deposited by the recipient.

CIT v. Nicholas Piramal India Ltd.
292 ITR 636 · 2007 · High Court
153
citing judgments

The deduction of tax at source under section 192 is not to be considered short if the employer makes a bona fide estimate of the taxable salary income of the employee.

CIT v. S.K. Tekriwal
361 ITR 432 · 2014 · High Court
150
citing judgments

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.

DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation
330 ITR 578 · 2011 · High Court
115
citing judgments

Interest under Section 234B is generally not leviable on non-residents whose income is subject to tax deduction at source under Section 195, provided the non-resident assessee did not induce short or non-deduction of TDS by the payer.

Ferro Alloys Corporation Ltd. v. CIT
196 ITR 406 · 1992 · High Court
37
citing judgments

Interest levied for delayed payment or short deduction of TDS is not an allowable business expenditure.

State Bank of India v. Assistant Commissioner of Income-tax
144 Taxmann.com 131 · 2022 · Supreme Court
35
citing judgments

An assessee is required to deduct tax at source on reimbursements, even if the assessee acted under a bona fide belief that such reimbursements were exempt.

DCIT v. Chandabhoy & Jassobhoy
49 SOT 448 · 2012 · ITAT
24
citing judgments

Section 40(a)(ia) is not applicable where tax has been deducted at source, even if at a lower rate than required, due to a difference in opinion regarding the nature of the payment.

(RE: CIT v. SK Tekriwal
90 DTR 26 · 2013 · High Court
20
citing judgments

Disallowance under Section 40(a)(ia) of the Income Tax Act for short deduction of TDS is not permissible if tax has been deducted, even if under a bona fide wrong impression of the correct TDS provision.

Judgments citing short deduction of TDS

M/S. Havells India Ltd., Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1258/DEL/2017[2011-12]Status: DisposedITAT Delhi11 Oct 2023AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Rajat Jain, CA &For Respondent: Sh. Rajesh Kumar, CIT-DR
Section 35(1)(i)Section 40Section 80Section 801CSection 92BSection 92C

circumstances of the case and the legal position, the learned CIT (A) has erred in confirming addition of Rs.54,500/- in respect of short deduction of TDS u/s 40(a)(ii) of the IT Act, 1961. 7. That on the facts and in the circumstances of the case

A3Logics (India) Private Limited, Jaipur vs. PCIT, Jaipur -1, Jaipur

In the result, appeal of the assessee is dismissed

ITA 190/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Sept 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Ajay Malik (CIT)
Section 143(1)Section 143(2)Section 143(3)Section 201Section 263Section 36(1)(va)Section 40Section 40a

accepted. The assessee had deducted TDS on amount of Rs.1,76,27,934/- only remaining amount or Rs. 1,43,91,971/- is short deduction of TDS is liable for addition, therefore, as per provision of section 40 ( a ) (a)(i) 30% of Rs.1,43,91,971/-ie. Rs.43

M.P.Rajya Sahakari Bank Maryadit, Bhopal vs. The ACIT/DCIT-TDS, Bhyopal

In the result, the appeal filed by the assesse is allowed for statistical purposes

ITA 183/IND/2023[2014-15]Status: DisposedITAT Indore22 Sept 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Sahakari Bank Adit/Acit, Tds Maryadit Bhopal 131/11 Apex Bank, Vs. Zone-Ii Mp Nagar Bhopal (Appellant / Assessee) (Revenue) Pan: Bplm03419D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

Section 201Section 201(1)Section 250(6)

Learned CIT Appeals in confirming the action of the learned assessing officer in treating the appellant as assessee in default for short deduction of TDS of Rs.48,559/- and holding liable to pay interest of Rs.40.790/- U/S 201 (1A) of The Act. 6. The above grounds are independent to each

Srf Limited, New Delhi vs. DCIT, Circle- 1, Ltu, New Delhi

In the result, appeal is allowed

ITA 8978/DEL/2019[2011-12]Status: DisposedITAT Delhi23 Aug 2023AY 2011-12

Bench: Sh. Saktijit Dey, Vice- & Sh. Pradip Kumar Kediasrf Limited Vs. Dcit Unitech Crest Block-C, Circle – 1, Sector – 45, Gurgaon Ltu, New Delhi Haryana – 122 003 Pan No. Aaacs 0206 P (Appellant) (Respondent) Assessee By Shri R. K. Kapoor, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 23.08.2023 Date Of Pronouncement: 23.08.2023

Section 115JSection 14ASection 271(1)(c)Section 37(1)

Disallowance under Section 14A 1,17,18,925/- c. Donation to SRF Vidhalaya Chennai : 4,20,000/- : 78,260/- d. Short deduction of TDS 3. On the basis of the aforesaid additions, the Assessing Officer issued a show-cause notice under Section 271(1)(c) of the Act calling upon ... submitted, on merits the issue is squarely covered in favour of the assessee. In so far as, the addition made on account of short deduction of TDS, the Learned Counsel submitted, the addition was made due to mismatch in the figure of TDS. He submitted, now the issue has been

Surjit Memorial Educational Society, Ferozepur vs. Income Tax Officer Ward ( Exemptions), Amritsar

In the result, the appeal of the assessee bearing ITA No

ITA 189/ASR/2022[2015-16]Status: DisposedITAT Amritsar21 Aug 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200ASection 234ESection 250

documents available in the record. On perusal of the demand notice u/s 200A was duly issued by TRACES. We find the short deduction of TDS is Rs.1,47,454/- where as the late filing fee u/s 234E is Rs.1,67,750/-. The assessee challenged before the Bench related to invoking ... late fee u/s 234E the amount to Rs.4,11,014/- which is summed up the short deduction of TDS amount to Rs.1,47,454/- and I.T.A. No. 189/Asr/2022 4 Assessment Year: 2015-16 late filing fee U/s 234E amount to Rs.1,67,750/-. So, accordingly, the calculation of demand amount

Swastik Corporation, Vapi vs. Pr. CIT 3, Valsad

In the result, appeal of the assessee is allowed

ITA 21/SRT/2021[2012-13]Status: DisposedITAT Surat31 Jul 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.21/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) M/S Swastik Corporation The Principal Commissioner Of Income Tax-3, Room No.301, 3Rd Floor, Palak A-305, Surya Co-Operative Vs. Housing Society Ltd., Plot Arcade, Pali Hill Shanti Nagar, Tithal No.61, Vapi-396195 Road,Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abtfs 1028 G अपीलाथ"/ Appellant ""थ" / Respondent

Section 143(3)Section 144Section 147Section 148Section 184(5)Section 234A(1)Section 263Section 40

Infinity Retail Ltd, [2022] 139 taxmann.com 156 (Mumbai - Trib.) held that where order passed by Assessing Officer u/s 201(1) working out short deduction of TDS by assessee on lease rent paid by it and further levying interest u/s 201(1A) was already annulled by Commissioner (Appeals) on ground

The Trans Asian Industries Exposition Pvt. Ltd, Srinagar vs. The Assesing Officer(TDS), Srinagar

In the result, both the appeals filed by the assessee and the revenue

ITA 753/ASR/2014[2012-13]Status: DisposedITAT Amritsar07 Jul 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 194CSection 194H

seen that a demand of Rs 3,77,978/- was raised by the AO on account of short deduction of TDS on freight expenses. The appellant submitted before the Ld. CIT(A) that an amount of Rs. 15,24,103/- was paid as freight during the year which constitutes petty

The Income Tax Officer (TDS), Srinagar vs. M/S Trans Asia Industries Exposition (P) Ltd, Srinagar

In the result, both the appeals filed by the assessee and the revenue

ITA 751/ASR/2014[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 194CSection 194H

seen that a demand of Rs 3,77,978/- was raised by the AO on account of short deduction of TDS on freight expenses. The appellant submitted before the Ld. CIT(A) that an amount of Rs. 15,24,103/- was paid as freight during the year which constitutes petty

Tirupati Reddy Mukku, Mumbai vs. Dy Commissioner of Income Tax-27(3), Mumbai

ITA 858/MUM/2023[2011-12]Status: DisposedITAT Mumbai27 Jun 2023AY 2011-12
For Appellant: Shri Nikhil NatekarFor Respondent: Ms. Richa Gulati
Section 143(1)(a)Section 143(3)Section 147Section 148Section 194CSection 194C(2)Section 194ISection 40Section 40a

appeal on identical issued raised by the Revenue holding as under: “5. Further, this Court is of the opinion that in cases of short deduction of TDS, disallowance under section 40a(ia) of the Act cannot be made and the correct course of action would have been to invoke Section

Tcns Clothing Co. Ltd, New Delhi vs. ACIT (TDS) Circle - 76(1), New Delhi

In the result, appeals of the assessee are allowed

ITA 1995/DEL/2020[2012-13]Status: DisposedITAT Delhi31 May 2023AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A Nos.1994 & 1995/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2012-13 बनाम Tcns Clothing Co. Limited, Acit (Tds), 119, W-House, New Vs. Circle-76(1), Manglapuri, Aaykar Bhawan, Mandi Road, Sultanpur, District Centre, Mehrauli, New Delhi. Laxmi Nagar, Delhi. Pan No. Aaact4432E अपीलाथ" Appellant ""यथ"/Respondent

Section 133ASection 194CSection 194ISection 201(1)

assessee. Not convinced with the submissions of the assessee, the AO treated the assessee as the assessee in default u/s 201(1) for short deduction of TDS u/s 194I of the Act. On appeal the I.T.A. Nos. 1994 & 1995/Del/2020 Ld.CIT(Appeals) sustained the action of the AO in treating ... assessee as an assessee in default for short deduction of TDS u/s 194I of the Act. 3. Before us, the Ld. Counsel for the assessee submits that the issue as to whether the TDS on CAM charges has to be made u/s 194I

Tcns Clothing Co. Ltd, New Delhi vs. ACIT (TDS) Circle - 76(1), New Delhi

In the result, appeals of the assessee are allowed

ITA 1994/DEL/2020[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediaआ.अ.सं/.I.T.A Nos.1994 & 1995/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2012-13 बनाम Tcns Clothing Co. Limited, Acit (Tds), 119, W-House, New Vs. Circle-76(1), Manglapuri, Aaykar Bhawan, Mandi Road, Sultanpur, District Centre, Mehrauli, New Delhi. Laxmi Nagar, Delhi. Pan No. Aaact4432E अपीलाथ" Appellant ""यथ"/Respondent

Section 133ASection 194CSection 194ISection 201(1)

assessee. Not convinced with the submissions of the assessee, the AO treated the assessee as the assessee in default u/s 201(1) for short deduction of TDS u/s 194I of the Act. On appeal the I.T.A. Nos. 1994 & 1995/Del/2020 Ld.CIT(Appeals) sustained the action of the AO in treating ... assessee as an assessee in default for short deduction of TDS u/s 194I of the Act. 3. Before us, the Ld. Counsel for the assessee submits that the issue as to whether the TDS on CAM charges has to be made u/s 194I

Ptc India Financial Services Ltd, New Delhi vs. DCIT, Circle- 19(1) & (2), New Delhi

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 5051/DEL/2017[2012-13]Status: DisposedITAT Delhi09 May 2023AY 2012-13
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 143(1)Section 14A

windmill. (ii) In the facts and circumstances of the case, the ld. CIT(A) erred in deleting the addition made on account of short deduction of TDS of Rs.53,99,200/-. (iii) In the facts and circumstances of the case, the ld. CIT(A) erred in deleting the addition made ... regarding deletion of disallowance of depreciation on investment made on wind mills. 10. Apropos the issue of addition made on account of short deduction of TDS : The AO noted that the assessee had made payment for the services provided by Suzlon Energy Ltd. According to the AO, the services provided

M/S. Ptc India Financial Services Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 4985/DEL/2017[2012-13]Status: DisposedITAT Delhi09 May 2023AY 2012-13
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 143(1)Section 14A

windmill. (ii) In the facts and circumstances of the case, the ld. CIT(A) erred in deleting the addition made on account of short deduction of TDS of Rs.53,99,200/-. (iii) In the facts and circumstances of the case, the ld. CIT(A) erred in deleting the addition made ... regarding deletion of disallowance of depreciation on investment made on wind mills. 10. Apropos the issue of addition made on account of short deduction of TDS : The AO noted that the assessee had made payment for the services provided by Suzlon Energy Ltd. According to the AO, the services provided

Ciba India Ltd, Mumbai vs. DCIT (OSD) RG 8(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1381/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Apr 2023AY 2009-10
Section 143(3)Section 14ASection 234DSection 244ASection 40Section 43B

have considered the rival submissions and perused the material available on record. We find that so far as, the issue of short deduction of TDS is concerned, the ld. DRP has discussed this issue at page-13, para-8.1 onwards of the order. The assessee deducted tax at source

M/S Western India Ceramics P. Ltd., Baroda vs. The Dy. Commr. Income Tax, Cen. Cir.-1, Rajkot-Gujarat

In the result, ground number 4 of the assessee’s appeal is dismissed

ITA 14/RJT/2017[2010-11]Status: DisposedITAT Rajkot03 Mar 2023AY 2010-11

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234ASection 250Section 271(1)(c)Section 40

Assessing Officer u/s. 40(a)(ia) of the Act. Further, the AO also disallowed a sum of " 236,900/-on account of short deduction of TDS on rent. In appeal before Ld. CIT(Appeals), the assessee furnished a chart containing details of Rent and TDS deducted thereon and submitted that

Johnson Watch Company Pvt. Ltd., New Delhi vs. ACIT, Circle-75(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1080/DEL/2020[2011-12]Status: DisposedITAT Delhi20 Feb 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaassessment Year: 2011-12 Johnson Watch Company Pvt. Ltd., Vs. Acit, L-21, Connaught Place, Circle-75(1), New Delhi. New Delhi. Pan: Aabcj9807G (Appellant) (Respondent) Assessee By : None Revenue By : Shri Anuj Garg, Sr. Dr Date Of Hearing : 16.01.2023 Date Of Pronouncement : 20.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.01.2020 Of The Cit(A)-38, Delhi, Relating To Assessment Years 2011-12. 2. The Grounds Of Appeal Raised By The Assessee Read As Under:- “1. That The Order Of The Learned Cit(A) Is Bad In Law & On Facts In Confirming The Order Of Ao In Respect Of Following Demands U/S 201(1) & U/S 201(1A) Of The Income Tax Act, 1961:- Tds Demand Total Dlf Utilities Ambience Facilities Ambience Facilities Ltd. Management Private Services Private Limited Limited

For Appellant: NoneFor Respondent: Shri Anuj Garg, Sr. DR
Section 194Section 194CSection 194ISection 201Section 201(1)

Income Tax Act, 1961:- TDS demand Total DLF Utilities Ambience Facilities Ambience Facilities Ltd. Management Private Services Private Limited Limited Short deduction of TDS 21,154 - - 21,154 18,511 4,292 8,528 31,331 Interest on short deduction of TDS Total

Pvr Ltd., New Delhi vs. JCIT, Range-76, New Delhi

In the result, in the aforesaid terms, the appeal of the Assessee is allowed

ITA 2864/DEL/2019[2014-15]Status: DisposedITAT Delhi30 Jan 2023AY 2014-15

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar[Assessment Year: 2014-15]

Section 201(1)Section 250Section 271CSection 273BSection 274(1)

Chapter-XVVB of the Act, for the following payments: Sl. Particulars of Default Base Amount Interest Total Amount (Rs.) Amount (Rs.) (Rs.) 1 Short deduction of TDS 9,40,800/- - 9,40,800/- (F.Y. 2012-13) 2 Delay in deduction, not 1,93,162/- 28,026/- 2,21,188/- deposit

Siemens Financial Services Private Limited, Mumbai vs. National Faceless Assessment Centre, Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 849/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Oct 2022AY 2018-19

Bench: Shri Prashant Maharishi, Accountat Member & Shri Pavan Kumar Gadalesiemens Financial Vs. National Faceless Services Pvt Ltd Assessment Plot No. 2, Sector No.2, Centre(Nfac) Kharghar Node, Navi Delhi. Mumbai – 410210. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aapcs0403H Appellant .. Respondent Appellant By : Shri. Jeet Kamdar.Ar Respondent By : Shri. Suresh Periasamy.Dr Date Of Hearing 11.10.2022 Date Of Pronouncement 14.10.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: This Appeal Is Filed The By The Assessee Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi Passed U/S 201And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Jeet Kamdar.ARFor Respondent: Shri. Suresh Periasamy.DR
Section 201Section 201(1)Section 201a

considered as a term of 30 days period and not the calendar month. Appellant held to be an assessee-in-default for short deduction of TDS on payment made to Siemens Technology and Services Private Limited, Transunion Cibil Limited and other parties during FY 2017-18 amounting ... legally erred in upholding the action of the Learned TDS officer who has held the Appellant to be an assessee-in-default for short deduction of TDS on payment made to Siemens Technology and Services Private Limited, Transunion Cibil Limited and other parties during FY 2017-18 amounting

Asst. CIT-1(3)(1), Mumbai vs. M/S. Tilaknagar Industries Ltd., Mumbai

ITA 1355/MUM/2021[2009-10]Status: DisposedITAT Mumbai29 Sept 2022AY 2009-10

Bench: Shri Baskaran B.R & Shri Vikas Awasthyआअसं. 1355/मुं/2021 ("न.व. 2009-10) Acit-1(3)(1), Room No.540, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/S. Tilaknagar Industries Limited. 3Rd Floor, Indl.Assurance Bldg. Jd Tata Marg, Churchgate, Mumbai 400 020 Pan:Aaact-6047-R ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Damor ""तवाद" "वारा/Respondent By : Dr. K.Shivram, Sr. Advocate With Ms. Neelam Jadhav सुनवाई क" "त"थ/ Date Of Hearing : 04/07/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 29/09/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-47, Mumbai [In Short ‘The Cit(A)] Dated 04/01/2021 For The Assessment Year 2009-10. 2. The Brief Facts Of The Case As Emanating From Records Are: The Assessee Is Engaged In Manufacturing & Selling Of Indian Made Foreign Liquor. The 2 Assessee Filed Its Return Of Income For A.Y 2009-10 Declaring Total Income Of Rs.29,19,12,503/- On 30/09/2009. The Assessment Order U/S. 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’) Was Passed On 07/12/2011. Thereafter, The Assessing Officer Issued Notice U/S. 154 Of The Act Dated 18/03/2013 To Rectify The Alleged Mistake In Assessment Order On Two Counts:

For Appellant: Shri Rajesh DamorFor Respondent: Dr. K.Shivram, Sr. Advocate with Ms. Neelam Jadhav
Section 143(3)Section 148Section 154Section 154(7)Section 40

assessment order on two counts: (i) Excess depreciation has been allowed to the assessee in respect of Multiple Effect Evaporator Plant(MEEP) (ii)Short deduction of TDS on payment of rent, hence, payment of rent is to be disallowed under section. 40 (a)(ia) of the Act. The assessee furnished ... mistake apparent from record which the Assessing Officer rectified in proceedings under section 154 of the Act. Similarly, in respect of short deduction of TDS on payment of rent the Assessing Officer found that disallowance under section 40(a)(ia) was required to be made. During assessment proceedings the claim

Shri Bhanumurthy Venkata Ranga Satya Tirumalasetty, Mumbai vs. DCIT Centralised Processing Cell -TDS, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1498/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2022AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2019-20 Shri Bhanu Murthy Venkata Ranga Dcit Centralized Processing Satya Tirumalasetty, Cell-Tds, Flat No. 1504, Valentine Tower, Vs. Cpc, Aayakar Bhavan, Sector-3, Pimpri Pada, Film City Road, Vaishali, Malad (West), Gaziabad, U.P.-201010. Mumbai-400097. Pan No. Abdpt 7966 J Appellant Respondent

For Appellant: Mr. K. Gopal, Adv./For Respondent: Mrs. Smita Nair, DR
Section 195Section 197Section 200A

confirming the demand raised by AO of Rs. 21,280/ in confirming the demand raised by AO of Rs. 21,280/ account of short deduction of TDS i.e. surcharge element account of short deduction of TDS i.e. surcharge element account of short deduction of TDS i.e. surcharge element