“lower deduction certificate”

TDS / TCSSection 197Section 19730 judgments

AARYA SARWATE,THANE vs. INCOME TAX OFFICER, TDS-1, THANE, THANE

In the result, the appeal is allowed for statistical purposes

ITA 6689/MUM/2024[2020-2021]Status: DisposedITAT Mumbai05 Feb 2026AY 2020-2021

Bench: Shri Sandeep Gosain & Shri Prabhash Shankaraarya Sarwate, V/S. Income Tax Officer, Tds – 1, 704, Ai Basant Kavy बनाम Thane, Qureshi Mansion, Adhara Complex, Kolshet Gokhale Road, Thane – Road, Dhokali, Mumbai – 400602, Maharashtra 400 067, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Pned15498A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Sanjiv Brahme,ARFor Respondent: Shri Surendra Mohan, (Sr. DR)

Section 197Section 201Section 201(1)Section 234ESection 249(3)

agreement dated 06/12/2019.Deductor assessee had made TDS @ 1% instead of 30% plus surcharge etc. and she was also not in possession of any lower deduction certificate u/s 197 of the Act. Acccordingly, the ITO(TDS- 1),Thane held the assessee as defaulter u/s 201(1) and 201(1A) and also

ITO(TDS)-2(2)(1), MUMBAI vs. SASHWAT ENERGY PRIVATE LIMITED, MUMBAI

In the result, the CO is allowed for statistical purposes

ITA 4279/MUM/2025[2021-22]Status: DisposedITAT Mumbai13 Jan 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarincome Tax Officer (Tds) – V/S. Sashwat Energy Private 2(2)(1) बनाम Limited, 3Rd Floor, Mtnl Building, 10Th Floor, Universal Cumballa Hill, Mumbai – Majestic Lokhande Marg, 400 026, Maharashtra Chembur West, Mumbai – 400 043, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Mums95080G Appellant/अपीलार्थी .. Respondent/प्रतिवादी प्रत्याक्षेपसं./C.O. No.273/Mum/2025 (Arising Out Of Ita No. 4279/Mum/2025) (A.Y. 2021-22) Sashwat Energy Private V/S. Income Tax Officer (Tds) – Limited, बनाम 2(2)(1), 3Rd Floor, Mtnl 10Th Floor, Universal Majestic Building, Cumballa Hill, Lokhande Marg, Chembur Mumbai – 400 026, West, Mumbai – 400 043, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Mums95080G Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Ms Kinjal Bhuta,ARFor Respondent: Shri Surendra Mohan, (Sr. DR)

Section 133ASection 194ASection 194JSection 200Section 201Section 201(1)Section 40Section 40a

deduction in Government exchequer.On verification of details, it was observed that the deductee M/s Shapoorji Pallonji and Co Pvt Ltd.(‘SPPL’) had submitted lower deduction certificate u/s 197 of the Act which resulted in tax deducted at source @4.6% u/s 194A instead of @10%. Accordingly, the assessee had deducted

RAMANIYAM REAL ESTATES PVT. LTD.,CHENNAI vs. ACIT, CIRCLE-I, LTU,, CHENNAI

In the result, the appeal filed by the assessee are allowed for statistical\npurposes

ITA 2439/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jan 2026AY 2018-19

Section 133(6)Section 143(3)Section 194Section 194CSection 194JSection 40

assessee has not submitted\nany proof/evidence in respect of aforesaid expenses. It is also noticed that\nthe assessee has not submitted any lower deduction certificate or any other\ndocuments from which it could be clarified that the TDS is not applicable in\nrespect of rent, professional fees, wages & AMC charges

M/S SCANIA COMMERCIAL VEHICLES INDIA PVT LTFD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

The Appeal of the Assessee is allowed

ITA 261/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Shri Narendra Kumar Jain, Advocate

Section 143(3)Section 68Section 92C

With respect to the total payment on which TDS is deducted of Rs. 29,72,41,232/-, the Assessee submitted the detail that lower deduction certificates were issued to the recipient and therefore the tax was required to be deducted at that rate. The Assessee submitted the details of each

COURSE5 INTELLIGENCE LIMITED ,BANGALORE vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU-2, BENGALURU

In the result, appeal of the assessee is dismissed

ITA 1288/BANG/2025[2020-21]Status: DisposedITAT Bangalore28 Nov 2025AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2020-21 Course5 Intelligent Ltd., Vs. Pcit - 2, Unit 104, Ladybird Building C4, 1St Floor, Bangalore. Brigade Tech Gardens Sez, Kundalahallis.O. Bangalore North, Bangalore– 560 037, Karnataka. Pan : Aabcc 6525 A Appellant Respondent Assessee By : Smt. Suman Lunkar, Ca Revenue By : Shri. Balusamy N, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 12.11.2025 Date Of Pronouncement : 27.11.2025

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore

Section 10ASection 143(3)Section 263Section 36(1)(va)

some of the payees furnished lower deduction tax certificate. Therefore, TDS has been deducted as per the rate specified in the LDC (lower Deduction Certificate) issued by the Income Tax Department. Further, on examination of the detailed documents which has been incorporated by the learned Pr.CIT in his Order

PRAVIN PRAKASH MAGAR,MAHARASHTRA vs. COMMISSIONER OF INCOME TAX APPEALS- WARD 4, PANVEL, PANVEL, MAHARASHTRA

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

ITA 5118/MUM/2025[2024-2025]Status: DisposedITAT Mumbai03 Nov 2025AY 2024-2025

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2024-2025 Pravin Prakash Magar Cit(Appeals) Ward 4, Panvel B 106 Pratiksha Chs Plot No. 55, Panvel, Maharashtra 410206 Vs. Sec 15, Koper Khairne, Kopar Khairne S.O., Mumbai 400709 Pan No. Bpapm1266A Appellant Respondent : Shri.Pravin Magar (Assessee In Person) Assessee By Revenue By : Shri Virabhadra Mahajan, Sr. Dr (Virtually Appear) Date Of Hearing : 16/10/2025 Date Of : 03/11/2025 Pronouncement Order Per Om Prakash Kant, Am This Appeal By The Assessee Is Directed Against Order Dated 16.06.2025 Passed By The Ld. Commissioner Of Income-Tax Appeals/ National Faceless Appeal Centre (Nfac), Delhi [In Short ‘The Ld. Cit(A)’] For Ay 2024-25 In Relation To Order U/S. 201 Of The Income Tax Act, 1961 [In Short The ‘Act’] Passed By The Ao For Short Deduction Of Tax At Source On Payment Made For Purchase Of Property From Non-Resident Indian. The Relevant Grounds Raised By The Assessee Are Reproduced As Under:

For Respondent: Shri.Pravin Magar (

Section 195Section 197Section 200ASection 201Section 201(1)

Income-tax Act, 1961, without appreciating that the “appellant” had acted on a bona fide understanding of the lower deduction certificate issued by the Assessing Officer u/s 195 of the Income Tax Act, 1961 and without considering the replies filed by the appellant on the e-filing portal. 2. BECAUSE ... appellant” had submitted a detailed estimated computation to the Assessing Officer while applying for a lower deduction certificate, explicitly computing the tax liability at 12.61% inclusive of surcharge and cess; and the issuance of a certificate at 12.61% exclusive of surcharge and cess led to a genuine and inadvertent short

ACIT-2(3)(1), MUMBAI vs. STERLING HOLIDAY RESORTS LTD., MUMBAI

Appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 942/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Oct 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Dr. Kishor Dhule, CIT-DR

Section 250Section 69CSection 6C

deduction of TDS. The appellant cannot rely on mere declaration of the party for non-deduction of TDS and it has to obtain lower deduction certificate u/s 197 of the Income Tax Act, 1961. In absence of such a certificate the appellant could not have avoided deduction

STERLING HOLIDAY RESORTS LIMITED,TAMIL NADU vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 2(3)(1),, MUMBAI

Appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 845/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Oct 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Dr. Kishor Dhule, CIT-DR

Section 250Section 69CSection 6C

SUMIT YADAV,GURGAON, HARYANA vs. ITO WARD 4(1), GURGAON, GURGAON, HARYANA

In the result, the appeal of the assessee is allowed

ITA 1658/DEL/2025[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri C. N. Prasad & Shri M. Balaganeshsumit Yadav, Vs. Ito, C/O. B-50, Lgf, South Ward-4(1), Extension-Ii, New Delhi Gurgaon (Appellant) (Respondent) Pan: Atnpy6196K

For Appellant: Shri Shantanu Jain, AdvFor Respondent: Shri Manish Gupta, Sr. DR

Section 154Section 197Section 254

Shri Bhupender Singh Yadav (50% portion) and Shri Sumit Yadav (assessee herein) for remaining 50% portion. On 26.11.2021, the seller obtained a lower deduction certificate @3% in respect of payment pertaining to the assessee. This second certificate was obtained by the seller on realizing the mistake that in the original ... Bhupender Singh Yadav was mentioned instead of mentioning the name of Shri Bhupender Singh Yadav for 50% portion. The seller also obtained another lower deduction certificate separately u/s 197 of the Act in the name of assessee herein also on 26.11.2021 from ITO (International Taxation), Gurgaon clearly mentioning the long

INDERPAL SINGH CHHABRA,ROURKELA vs. ACIT, ROURKELA

In the result, appeal of the assessee is allowed

ITA 450/CTK/2024[AY 2018-19]Status: DisposedITAT Cuttack08 Apr 2025

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.450/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Inderpal Singh Chhabra Vs Acit, Circle Rourkela Prop: Essar Enterprises Daily Market, C/O Crazy Cool, Main Rd, Po/Ps : Rourkela, Dist : Sundargarh Pan No. :Ajlpc 6337 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 04.09.2024 In Din & Order No.Itba/Nfac/S/250/2024-25/1068345718(1)), For The Assessment Year 2018-19. 2. Shri P.K.Mishra, Advocate Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. The Assessee Is Engaged In The Transportation Of Coal & Trading In Coals. It Was Submitted By Ld Ar That The Original Return Filed By The Assessee Came To Be Processed U/S.143(3) Of The Act By The Nfac & The Assessment Came To Be Completed On 10.02.2021 Accepting The Returned Income. Ld Ar Drew Our Attention To Page 3 Of The Paper Book

For Appellant: Shri P.K.Mishra & Shri BaidyanathFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 142(1)Section 143(3)Section 206CSection 43B

206C(1A) of the act along with amount of sale to respective party. 17. Details of buyers and amount of sale where a lower deduction certificate was issued by the AD as per provisions of 206C(9) of the Act. 18. Details of deductions/exemptions claimed during the year. 19. Please

KUDALE AGRO FOODS,PUNE vs. INCOME TAX OFFICER, CIRCLE-14, PUNE, PUNE

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

ITA 1619/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde

Section 143(2)Section 143(3)Section 197Section 201(1)Section 40

default in deduction. However, it is sufficient indicator that since said Religare Finvest Ltd, has categorically 3 ITA No.1619/PUN/2024, AY 2017-18 taken lower deduction certificate in the name of assessee firm that means the said interest must have been accounted by them in their books of account

SHREE SWAMINARAYAN MANDIR TRUST ,RAMPAR vs. THE ITO, EXEMPTION WARD - 1, RAJKOT

In the result, appeal filed by the assessee is allowed for statistical purpose, in above terms

ITA 340/RJT/2024[2020-21]Status: DisposedITAT Rajkot06 Jan 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR

Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 69A

held that the so-called evidence in the form of a scan of purported old certificate and some past lower deduction certificates that are submitted in present proceedings do not have any credence. The ld CIT(A) also held that merely wrong quoting of the section 69A is held

PARSVNATH DEVELOPERS LTD,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

The appeal of the assessee is allowed

ITA 1821/DEL/2022[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Parsvnath Developers Ltd., Vs Jcit, Parsvnath Tower, Range-76, Near Shahdara Metro Station, New Delhi.. New Delhi – 110 032. Pan: Aaacp0743J (Appellant) (Respondent) Assessee By : Shri Paritosh Jain, Advocate Revenue By : Ms Harpreet Kaur Hansra, Sr.Dr Date Of Hearing : 02.12.2024 Date Of Pronouncement : 18.12.2024

For Appellant: Shri Paritosh Jain, AdvocateFor Respondent: Ms Harpreet Kaur Hansra, Sr.DR

Section 194CSection 194ISection 197Section 271C

under section 194I of the Act. The appellant has deducted tax at source @ 1% of the said party on the basis of lower deduction certificate available with the appellant company. However, the accountant of the appellant company has inadvertently not filled the lower deduction of tax certificate details ... under section 194I of the Act. The appellant has deducted tax at source @ 1% of the said party on the basis of lower deduction certificate available with the appellant company. However, the accountant of the appellant company has inadvertently not filled the lower deduction of tax certificate details

KREUZ CHALLENGER PTE LTD,SINGAPURE vs. ACIT, INTERNATIONAL TAXATION CIRCLE2(1)(2), NEW DELHI

The appeal of the assessee is allowed

ITA 2373/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Dec 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2019-20 Kreuz Challenger Pte Ltd., Vs Acit, 2, Venture Drive, International Taxation #24-01 Vision Exchange, Circle 2(1)(2), Singapore , 999999 New Delhi. Pan : Aahck3082A

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms C. Chandra Kanta, CIT-DR

Section 115ASection 143(3)Section 144C(13)Section 197Section 44BSection 44DSection 9(1)(vi)Section 9(1)(vii)Section 90(2)

assessee is entitled to be benefitted of the DTAA provisions. Now, merely because of the fact that the assessee had applied for lower deduction certificate u/s 197 of the Act, that in itself cannot be a basis for imposing a tax liability as no admission against the interest of person

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 885/CHNY/2020[2015-16]Status: DisposedITAT Chennai03 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

Section 143(3)

Explanation 2 to Section 195 of the Act, the assessee should have deducted TDS or he should have obtained ‘nil’ deduction or lower deduction certificate from the ITO and hence, the CIT(A) confirmed the disallowance by observing in para 4.11 as under:- “4.11 Therefore, in my considered opinion, appellant

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 2815/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Jul 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

Section 143(3)

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1477/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

Section 143(3)

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1498/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Jul 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

Section 143(3)

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1497/CHNY/2017[2011-12]Status: DisposedITAT Chennai03 Jul 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT

Section 143(3)

CADENCE DESIGN SYSTEMS (INDIA) PRIVATE LIMITED,NOIDA vs. DCIT, CIRCLE 4(2), DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1489/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Mar 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Uscadence Design System (India) Vs. Dcit, Pvt. Ltd, Circle-4(2), Plot Nos. 57A, B & C, Noida Delhi Special Economic Zone, Noida (Appellant) (Respondent) Pan: Aaacc1138Q Assessee By : Shri Salil Kapoor, Adv Shri Vibhu Jain, Adv Revenue By: Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 18/12/2023 Date Of Pronouncement 12/03/2024

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 115Section 143(3)Section 194Section 234BSection 250Section 274Section 40

duly subjected to deduction of tax at source at the applicable rates and one party RMZ Ecoworld Infrastructure Private Limited had even obtained lower deduction certificate u/s 197 of the Act from the TDS officer. When these facts are staring at us, the action of the lower authorities in making

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