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“tax deducted at source”

Chapter XVII - Collection & Recovery (TDS)Chapter XVII-BChapter XVII-B / Rule 26B / Rule 37BA(2)2,249 judgments

The decision most relied on for tax deducted at source is GE India Technology Centre Pvt. Ltd. v. CIT (327 ITR 456), cited in 663 judgments on BharatTax.

Leading authorities on tax deducted at source

GE India Technology Centre Pvt. Ltd. v. CIT
327 ITR 456 · 2010 · Supreme Court
663
citing judgments

Tax must be deducted at source from payments made to a non-resident under Section 195 only if such payment is chargeable to tax in India. The Assessing Officer bears the onus to establish that the payments made are indeed chargeable to tax under the Income Tax Act.

Gajanan Constructions v. DCIT
74 Taxmann.com 6 · 2016 · ITAT
465
citing judgments

Late fees under section 234E can only be levied prospectively from June 1, 2015. Levying late fees for periods prior to this date is not permissible.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

CIT v. Ansal Land Mark Township (P) Ltd.
377 ITR 635 · 2015 · High Court
369
citing judgments

The second proviso to Section 40(a)(ia), introduced by the Finance Act, 2012, is curative and applies retrospectively from April 1, 2005. Consequently, if the recipient of a payment has filed their return and paid taxes on the amount from which tax was not deducted at source, the payer's expenditure cannot be disallowed under Section 40(a)(ia).

Transmission Corporation of Andhra Pradesh v. CIT
239 ITR 587 · 1999 · Supreme Court
243
citing judgments

The Supreme Court lays down principles for deducting tax at source (TDS) under Section 195 on payments to non-residents, including aspects of income deemed taxable in India and the application of Double Taxation Avoidance Agreements (DTAAs) under Section 90.

PCIT v. Peroorkada Service Co-op. Bank Ltd.
442 ITR 141 · 2022 · High Court
208
citing judgments

Interest income earned by a co-operative society from deposits with other co-operative banks, such as district or state co-operative banks, is eligible for deduction under Section 80P(2)(d) of the Income-tax Act, as it is considered income from other sources.

DIT v. GE Packaged Power Inc.
373 ITR 65 · 2015 · High Court
199
citing judgments

Interest under section 234B for default in payment of advance tax is not leviable when the entire income is subject to tax deduction at source under section 195, as no advance tax liability arises for the assessee in such circumstances.

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.

Judgments citing tax deducted at source

Navin Vinodkumar Agarwal, Thane vs. DCIT 14(1)(2), Aayakar Abhavan Mumbai

In the result, the appeal of the assessee

ITA 8445/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. Mahesh Saboo
Section 154

Kolkata [hereinafter ‘Ld. CIT(A)’], for the Assessment Year 2018-19. The solitary grievance of the assessee pertains to the restricted allowance of Tax Deducted at Source Navin Vinodkumar Agarwal Navin Vinodkumar Agarwal (TDS) credit to the exte (TDS) credit to the extent of ₹46,49,559/- against a claim ... generated from the Department’s portal nt’s portal on the basis of quarterly tax deducted at on the basis of quarterly tax deducted at source (TDS) returns filed by the deductor of tax at source. source (TDS) returns filed by the deductor of tax at source source (TDS) returns

Franklin Templeton International Services (India) P.Ltd, Mumbai vs. DCIT Cir 6(3)(1), Mumbai

ITA 1495/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Feb 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

verify and allow the claim of the Appellant with respect to payment made to Kone and the tax deducted at source ("TDS") applicable thereon. 2.2.1. The learned AO, even after being so directed by the Hon'ble DRP, erroneously overlooked that no TDS was applicable on payments made to Kone

Franklin Templeton International Services (India) P.Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result, appeals filed by the assessee stands partly allowed

ITA 2047/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Feb 2026AY 2009-10

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(6)Section 92D

verify and allow the claim of the Appellant with respect to payment made to Kone and the tax deducted at source ("TDS") applicable thereon. 2.2.1. The learned AO, even after being so directed by the Hon'ble DRP, erroneously overlooked that no TDS was applicable on payments made to Kone

Janta Industries, Baspaipara vs. Ms.Ranjini Srikumar, Income Tax Officer(TDS), Income Tax Office

In the result, appeal of the assessee in ITA No

ITA 47/RPR/2026[2013-14]Status: DisposedITAT Raipur19 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200Section 206CSection 234E

section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also ... April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement, has been made by a person deducting any sum (hereafter referred

Janta Industries, Baspaipara vs. Ms.Ranjini Srikumar, Incometax Officer(TDS), Income Tax Office

In the result, appeal of the assessee in ITA No

ITA 46/RPR/2026[2013-14]Status: DisposedITAT Raipur19 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200Section 206CSection 234E

section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also ... April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement, has been made by a person deducting any sum (hereafter referred

Andhra Pradesh Housing Board, Vijayawada vs. ACIT/DCIT, Circle-1(1), Vijayawada

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 732/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 143(2)Section 147Section 148Section 148ASection 250

made by the A.O in the hands of the assessee, but at the same time directed that the credit of the Tax Deducted at Source (for short, “TDS”), if any, appearing against the PAN of the assessee-company be allowed to it. Accordingly, the CIT(A) partly allowed the appeal

M. Nagi Reddy Company, Visakhapatnam vs. ACIT, Circle-2(1), Visakhapatnam

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 633/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)

sundry debtors along with bills and vouchers and copies of ledger accounts; (iv) details of TDS returns along with the details of tax deducted at sources of sub-contractors with supporting evidences; (v) details of work-in-progress; and (vi) copies of the ledgers accounts along with the bills

M. Nagi Reddy Company, Visakhapatnam vs. ACIT, Circle-2(1), Visakhapatnam

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 632/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)

sundry debtors along with bills and vouchers and copies of ledger accounts; (iv) details of TDS returns along with the details of tax deducted at sources of sub-contractors with supporting evidences; (v) details of work-in-progress; and (vi) copies of the ledgers accounts along with the bills

Cherukuri Bapuji, Chennai vs. ITO, Ncc-7(1), Chennai

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

ITA 2782/CHNY/2025[2020-21]Status: DisposedITAT Chennai16 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2782/Chny/2025 िनधा"रण वष" /Assessment Year: 2020-21

For Appellant: Mr. K.Srinandan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 250Section 54Section 54F

unit is eligible for deduction. 7. The Assessing Officer as well as the CIT(A) have erred in not granting full credit for tax deducted at source (TDS) amounting to Rs. 45,47,757/-, which includes TDS of Rs. 4,95,844/- on the sale of property, as reflected

Sanjay Budhrani HUF, Jabalpur vs. DCIT, CPC, Bengluru

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

ITA 198/JAB/2024[2019-20]Status: DisposedITAT Jabalpur13 Feb 2026AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(1)

time of hearing before us, the Ld. Authorized Representative for assessee submitted that the assessee was denied credit for tax deducted at source without giving due consideration of the materials available on record, including Form 26AS. He also submitted that the Ld. CIT(A) passed an ex parte order dismissing ... assessee without providing reasonable opportunity to the assessee. He further submitted that the issue in dispute regarding grant of credit for tax deducted at source should be I.T.A. No.198/JAB/2024 Assessment Year: 2019-20 3 restored back to the file of the AO, with the direction to give due credit

State Bank of India Local Head Office Chandigarh, Chandigarh vs. Addl Commissioner of Income Tax(TDS) Chandigarh, Chandigarh

In the result, appeal filed by the Assessee is dismissed

ITA 991/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh11 Feb 2026AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: NoneFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 10(5)Section 133(6)Section 192Section 271C

confirmed the penalty order passed by the Ld.AO as there was no specific charge of failure either to deduct or to deposit the tax deducted at source. 5. On the facts and circumstances of the case the Ld.CIT(Appeals) NFAC has erred in having relied upon the case laws which

DCIT Circle 2(3)(1), Mumbai vs. Ndx P2P Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 6490/MUM/2025[2022-23]Status: DisposedITAT Mumbai10 Feb 2026AY 2022-23

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

Section 142(1)Section 143(2)Section 37(1)Section 41(1)Section 44A

proceedings, including party-wise break-up of expenses, nature of services availed, copies of ledger accounts, invoices, proof of payment, and details of tax deducted at source wherever applicable. It was submitted that the expenditure comprised, inter alia, collection aggregator charges, service fees, commission, professional and legal fees, rent

Tarun Kumar Paul, Siliguri vs. D.C.I.T., Circle - 1, Siliguri

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

ITA 2751/KOL/2025[2020-2021]Status: DisposedITAT Kolkata06 Feb 2026AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 144Section 144BSection 147Section 148Section 250Section 80CSection 80T

therefore, the order of the Ld. CIT(A) is hereby set aside and the AO is directed to allow credit for the tax deducted at source from the salary income as well as on account of interest from the bank and Ground Nos. 1 and 2 of the appeal

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax- Circle 6(1)(1), Maharashtra

ITA 6703/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Feb 2026AY 2023-24

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

under section 36(1)(va), disallowance under section 40(a)(ia), disallowance under section 43B, computation of capital gains, grant of credit for tax deducted at source, and levy of interest under sections 234B and 234C. Additions and disallowances were made year-wise, and penalty proceedings under section 270A were ... deduction claimed under section 80G in respect of CSR related payments amounting to Rs. 92,31,072/-, disallowed interest on delayed payment of tax deducted at source amounting to Rs. 3,29,345/-, and disallowed provision for leave encashment amounting to Rs. 57,63,634/-. The CIT(A) upheld

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax-Circle 6(1)(1), Maharashtra

ITA 6702/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Feb 2026AY 2022-23
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

under section 36(1)(va), disallowance under section 40(a)(ia), disallowance under section 43B, computation of capital gains, grant of credit for tax deducted at source, and levy of interest under sections 234B and 234C. Additions and disallowances were made year-wise, and penalty proceedings under section 270A were ... deduction claimed under section 80G in respect of CSR related payments amounting to Rs. 92,31,072/-, disallowed interest on delayed payment of tax deducted at source amounting to Rs. 3,29,345/-, and disallowed provision for leave encashment amounting to Rs. 57,63,634/-. The CIT(A) upheld

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax- Circle 6 (1)(1), Maharashtra

Accordingly, this ground is allowed

ITA 6701/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

under section 36(1)(va), disallowance under section 40(a)(ia), disallowance under section 43B, computation of capital gains, grant of credit for tax deducted at source, and levy of interest under sections 234B and 234C. Additions and disallowances were made year-wise, and penalty proceedings under section 270A were ... deduction claimed under section 80G in respect of CSR related payments amounting to Rs. 92,31,072/-, disallowed interest on delayed payment of tax deducted at source amounting to Rs. 3,29,345/-, and disallowed provision for leave encashment amounting to Rs. 57,63,634/-. The CIT(A) upheld

Aditya Birla Sun Life Amc Limited, Maharashtra vs. The Deputy Commissioner of Income Tax Circle 6(1)(1), Maharashtra

Accordingly, this ground is allowed

ITA 6663/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Feb 2026AY 2017-18
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 250Section 270ASection 36(1)(va)Section 40Section 43B

under section 36(1)(va), disallowance under section 40(a)(ia), disallowance under section 43B, computation of capital gains, grant of credit for tax deducted at source, and levy of interest under sections 234B and 234C. Additions and disallowances were made year-wise, and penalty proceedings under section 270A were ... deduction claimed under section 80G in respect of CSR related payments amounting to Rs. 92,31,072/-, disallowed interest on delayed payment of tax deducted at source amounting to Rs. 3,29,345/-, and disallowed provision for leave encashment amounting to Rs. 57,63,634/-. The CIT(A) upheld

Opulent Auto Care Private Limited, Pune vs. TDS, Ward-2, Pune

ITA 1712/PUN/2025[2013-14(26Q-Q4)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

private limited company having its registered office at Pune. According to the appellant, the company was regularly deducting and depositing the tax deducted at source (TDS). However, there was certain delay in filing E-TDS returns u/s. 24Q/26Q of the Act for various quarters as set out below: Appeal ... issue, we make reference to the Memorandum explaining the Finance Bill, 2015, under which the heading was rationalization of provisions relating to Tax Deduction at Source (TDS) and Tax Collection at Source (TCS). The said memorandum categorically recognized that under the existing provisions of the Act, after processing

Opulent Auto Care Private Limited, Pune vs. TDS, Ward-2, Pune

ITA 1711/PUN/2025[2013-14(24Q-Q3)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

private limited company having its registered office at Pune. According to the appellant, the company was regularly deducting and depositing the tax deducted at source (TDS). However, there was certain delay in filing E-TDS returns u/s. 24Q/26Q of the Act for various quarters as set out below: Appeal ... issue, we make reference to the Memorandum explaining the Finance Bill, 2015, under which the heading was rationalization of provisions relating to Tax Deduction at Source (TDS) and Tax Collection at Source (TCS). The said memorandum categorically recognized that under the existing provisions of the Act, after processing

Opulent Auto Care Private Limited, Pune vs. TDS Ward-2, Pune

ITA 1710/PUN/2025[2013-14(24Q-Q4)]Status: DisposedITAT Pune04 Feb 2026

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Rama Kanta Panda, Hon’Ble Vice-

For Appellant: Shri Digambar SurwaseFor Respondent: Shri A D Kulkarni
Section 154Section 200ASection 220Section 234ESection 24Q

private limited company having its registered office at Pune. According to the appellant, the company was regularly deducting and depositing the tax deducted at source (TDS). However, there was certain delay in filing E-TDS returns u/s. 24Q/26Q of the Act for various quarters as set out below: Appeal ... issue, we make reference to the Memorandum explaining the Finance Bill, 2015, under which the heading was rationalization of provisions relating to Tax Deduction at Source (TDS) and Tax Collection at Source (TCS). The said memorandum categorically recognized that under the existing provisions of the Act, after processing