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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

Rajeev Kaushik, Delhi vs. Assistant Commissioner of Income Tax, New Delhi

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

ITA 1626/DEL/2024[2014-2015]Status: DisposedITAT Delhi06 Jun 2025AY 2014-2015

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royrajeev Kaushik Vs. Acit, Circle 58(1) 30/42, Street No. 8, Vikas Bhawan, Vishwas Nagar, D-Block, New Delhi Shahdara, Delhi-110002 Delhi – 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaqpk7860C Appellant .. Respondent

For Appellant: Sh. Rakesh Jha, CA, &For Respondent: Ms. Harpreet Kaur Hansra, Sr
Section 144Section 69A

added to my income is correct, and I offer the same for taxation. I now respectfully request that the Tax Deducted at Source (TDS) reflected in my Form 26AS be allowed as a credit against my tax liability. 4. Further, as per paragraph 7.3 of the NFAC Order, an addition

Weir Minerals (India) Private Ltd, New Delhi vs. DCIT Circle-27(1), New Delhi

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

ITA 4713/DEL/2019[2012-13]Status: DisposedITAT Delhi06 Jun 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy[Assessment Year 2012-13]

Section 143(3)Section 234B

deleted. However, there is no doubt to the fact that the assessee has taken credit of Rs.7,98,200/- towards tax deducted at source. As per section 198 of the Income Tax Act, any tax deducted shall for the purpose of computing the income of the assessee, be deem

DCIT, Circle- 7(1), New Delhi vs. Delhi Automobiles Ltd., New Delhi

In the result, the appeal of Revenue is dismissed

ITA 5945/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Jun 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2012-13 Dcit, Vs. Delhi Automobiles Ltd., Circle-7(1), 14-C, Sagar Apartments, New Delhi 6 Tilak Marg, Pin 1100 02 New Delhi Pin: 1100 01 Pan No. Aabcd7933P (Appellant) (Respondent)

For Appellant: S/Shri Salil Kapoor, SumitFor Respondent: Shri Surender Pal, CIT, DR
Section 142(1)Section 143(2)Section 143(3)Section 250(6)Section 68

assessee. The details adduced during the assessment proceedings make it clear that the assessee company had not taken the credit of the tax deducted at source as discussed by the Assessing Officer in the order of assessment passed by him. The same issue was involved in the assessment

Urmilaben H Dave Disc Family Trust, Ahmedabad vs. The ITO, Ward-3(3)(5), Ahmedabad

In the result, all the three appeals of the assessee are partly allowed for statistical purpose

ITA 327/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad30 May 2025AY 2021-22

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 326, 327 & 328/Ahd/2025 A.Y. 2020-21, 2021-22 & 2022-23

For Appellant: Shri Himanshu Shah, A.RFor Respondent: Shri Ravindra, Sr. D.R
Section 143(1)Section 154

intimation u/s. 143(1) of the Income Tax Act was passed on 21-10-2021 and the claim for tax deducted at source to Rs. 35,493/- was not allowed. The rectification application u/s. 154 of the Income Tax Act was filed on 13-04-2023 for TDS credit

Urmilaben H Dave Disc Family Trust, Ahmedabad vs. The ITO, Ward-3(3)(5), Ahmedabad

In the result, all the three appeals of the assessee are partly allowed for statistical purpose

ITA 326/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad30 May 2025AY 2020-21

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 326, 327 & 328/Ahd/2025 A.Y. 2020-21, 2021-22 & 2022-23

For Appellant: Shri Himanshu Shah, A.RFor Respondent: Shri Ravindra, Sr. D.R
Section 143(1)Section 154

intimation u/s. 143(1) of the Income Tax Act was passed on 21-10-2021 and the claim for tax deducted at source to Rs. 35,493/- was not allowed. The rectification application u/s. 154 of the Income Tax Act was filed on 13-04-2023 for TDS credit

Arvind Fashions Limited, Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

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

ITA 913/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad29 May 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14ASection 263

Government Exchequer as provided under section 200 of the Act by the assessee. Thereafter, the assessee shall prepare statement containing the details of tax deducted at source which shall be filed within the prescribed time to the income tax authorities as provided under subsection (3) to section ... counsel. The assessee has to issue Form 164 prescribed under Rule 31(1)(b) of the Income-tax Rules, 1962 for the tax deducted at source. I.T.A No. 913/Ahd/2024 A.Y. 2018-19 Page No 9 Arvind Fashions Ltd. Vs. PCIT The assessee has to necessarily give the details of name

Rise Worldwide Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 4(2)(1), Mumbai

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

ITA 1749/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 May 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Rise Worldwide Ltd., Dy. Cit Circle-4(2)(1), 3Rd Floor, Court House, Lokmanya Aayakar Bhavan, Maharashi Vs. Tilak Dhobi Talao, Karve Road, Mumbai-400002. Mumbai-400020. Pan No. Aalcs 6150 P Appellant Respondent

For Appellant: Mr. Akhtar Hussain Ansari, Sr. DRFor Respondent: Mr. Nimesh Vora
Section 143(1)Section 154

Bangalore thereby 1. Erred in upholding the action of the CPC, Bangalore thereby not granting credit of tax deduc not granting credit of tax deducted at source to the extent of ted at source to the extent of Rs. 11,10,863. Rs. 11,10,863. 2. Failed to appreciate ... intimation under section 143(1) granted short credit of Rs. 3(1) granted short credit of Rs. 15,81,043/- in respect of tax deducted at source (TDS). Before the in respect of tax deducted at source (TDS). Before the in respect of tax deducted at source (TDS). Before

Prasad Anoop Surkund, Mumbai vs. Income Tax Officer Circle-42(3)(1), Mumbai

ITA 4794/MUM/2024[2012-13]Status: DisposedITAT Mumbai28 May 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Dharan GandhiFor Respondent: Shri Krishna Kumar
Section 143(1)Section 154Section 250Section 90

25/02/2019 disclosing status as ‘resident’ and offering to tax his global income. The Assessee also claimed credit of foreign taxes as tax deducted at source. While processing the return of income under Section 143(1) of the Act, the income earned by the Assessee outside India was taken into consideration

ITO, TDS, Ranchi vs. M/S. Chhinamastika Cement & Ispat Pvt. Ltd., Ramgarh

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 18/RAN/2022[16-17]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

learned counsel for the assessee, namely, that interest under section 201(1A) was not leviable because the date of payment of tax deducted at source being not known, the interest was incapable of calculation. In this regard, we find that the language used in section 201(]A) is different from ... terms as the other two sections referred to above and even if there is discrimination in favour of the companies for paying the tax deducted at source, such discrimination could not be helped. In fact such lacunae in laws abound. We have, therefore, to interpret

ITO, TDS, Ranchi vs. M/S. Chinnamastika Cement & Ispat Ltd., Ramgarh

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 17/RAN/2022[15-16]Status: DisposedITAT Ranchi27 May 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 133Section 133A

learned counsel for the assessee, namely, that interest under section 201(1A) was not leviable because the date of payment of tax deducted at source being not known, the interest was incapable of calculation. In this regard, we find that the language used in section 201(]A) is different from ... terms as the other two sections referred to above and even if there is discrimination in favour of the companies for paying the tax deducted at source, such discrimination could not be helped. In fact such lacunae in laws abound. We have, therefore, to interpret

State Bank of India (Earlier Known As Sbbj), Ajmer vs. Income Tax Officer(TDS), Ajmer

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

ITA 173/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 May 2025AY 2017-18
For Appellant: Mrs. Apeksha Kalra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 142Section 201Section 201(1)Section 250(6)Section 253(5)Section 292BSection 5

provision of the 1961 Act which, inter alia, brings in the TDS provisions contained in Chapter XVII- B. In fact, the scheme of tax deduction at source provides that the primary responsibility for payment of the tax is on the recipient of the income. This obligation is cast under ... section 201(1), it is divulged that the person responsible for deducting who has failed to deduct or has failed to deposit tax deducted at source is to be deemed to be an assessee-in-default only if the payee of income has also failed to pay such tax directly

Ram Refrigeration and Electronics Private Limited, Ahmednagar vs. ITO Ward 1, Ahmednagar

In the result, ITA.No.2049/PUN

ITA 886/PUN/2025[24Q - Q2- 2013-14]Status: DisposedITAT Pune23 May 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Piyush Bafna, CA &For Respondent: Shri Manish Mehta, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 220(2)Section 234E

delay in furnishing the statements for quarters prior to 01-06-2015. 6. Section 200A deals with processing of statements of tax deducted at source. Clause (c) of section 200A(1) was inserted 4 ITA.Nos.884-887/PUN./2025 (Ram Refrigeration & Electronics Pvt. Ltd.) by the Finance Act 2015 w.e.f

Ram Refrigeration and Electronics Private Limited, Ahmednagar vs. ITO Ward 1, Ahmed Nagar

In the result, ITA.No.2049/PUN

ITA 884/PUN/2025[24Q - Q3- 2013-14]Status: DisposedITAT Pune23 May 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Piyush Bafna, CA &For Respondent: Shri Manish Mehta, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 220(2)Section 234E

delay in furnishing the statements for quarters prior to 01-06-2015. 6. Section 200A deals with processing of statements of tax deducted at source. Clause (c) of section 200A(1) was inserted 4 ITA.Nos.884-887/PUN./2025 (Ram Refrigeration & Electronics Pvt. Ltd.) by the Finance Act 2015 w.e.f

Wildernest Better Living & Maintenance Co-Operative Society Limited, Pune vs. Income Tax Officer, Ward 6(1), Pune

In the result, the appeal of the assessee is allowed

ITA 856/PUN/2025[2021-22]Status: DisposedITAT Pune23 May 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.856/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Wildernest Better Living V The Income Tax Officer, Maintenance Co-Operative S Ward-6(1), Pune. Society Limited, Plot No.58, 59 & 60, Woldernest Society, Khadakwasla, Taluka Haveli, Pune – 411024. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Arpit Dnyandeo Dambhare & Shri Deepak Sasar – Ca’S Revenue By Shri Madhan Thirmanpalli – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Panaji Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2021-22 Dated

Section 139Section 139(1)Section 142Section 143(1)Section 143(3)Section 250Section 80PSection 80P(2)(d)

assessee shall be determined after adjustment of the tax, interest and fee, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under section 89, any relief allowable under an agreement under section 90 or section

Lintas Employees Hobbies and Craft Trust, Mumbai vs. Income Tax Officer Ward 22(2)(1), Mumbai

ITA 1802/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 May 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 10(15)Section 10(35)Section 143(1)Section 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI

Lintas Employees Hobbies and Craft Trust, Mumbai vs. Income Tax Officer Ward 22(2)(1), Mumbai

ITA 1801/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 May 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Ms. Priya Gada, Ld. A.RFor Respondent: Shri Kiran Unavekar, Ld. Sr. D.R
Section 10(15)Section 10(35)Section 143(1)Section 154Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI

China Kunlun Contracting and Engineering Corporation, Mumbai vs. DDIT (CPC), Bengaluru

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

ITA 3778/MUM/2024[2021-22]Status: DisposedITAT Mumbai23 May 2025AY 2021-22

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Ms Smita Joshi, ARFor Respondent: Shri Soumendu Kumar Dash (SR. DR)
Section 139(1)Section 139(4)Section 143(1)Section 154Section 54

current year’s business loss to the subsequent year. Ld. Assessing Officer is also directed to verify the claim of assessee towards tax deducted at source vis-à-vis Form 26AS and corresponding income reported in the return and allow the appropriate credit after the due verification. Accordingly, the grounds

Agriculture Skill Council of India, Gurgaon vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, appeal of the Assessee is dismissed

ITA 1066/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh22 May 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Somil Aggarwal, Advocate (Virtual)For Respondent: Shri Manav Bansal, CIT, DR
Section 12ASection 8Section 80GSection 80G(5)(iii)

Printing & Stationery 547 711 Administrative Charges on LIC Investment (Gratuity) 44 - Interest & Late fee on TDS & GST 13 - Auditors Remuneration 207 207 Tax Deducted at Source written off 1,256 701 Courier & Postage 47 - Prior Period Expenses 10 115 Total 7,218 10,470 9. A perusal of the financials

Adp India Private Limited, Chennai vs. DCIT, CC-1(1), Chennai

ITA 2698/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 May 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं/.Ita Nos.: 2670, 2671, 2672 & 2698/Chny/2024 निर्धारण वर्ष/Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Adp India Private Limited, Thamarai Tech Park, 6Th Floor, Sp Plot No. 16 To 20 & 20A, Thiru Vi Ka Industrial Estate, Inner Ring Road, Guindy Industrial Estate So, Guindy, Chennai 600 032. [Pan: Aadcm-5547-J] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख/Date Of Hearing : घोषणा की तारीख/Date Of Pronouncement : The Deputy Commissioner Of Vs. Income Tax, Corporate Circle 1(1), Chennai. (प्रत्यर्थी/Respondent) Shri Sandeep Bagmar, Advocate Shri V. Justin, Cit & Ms. R. Anita, Addl. Cit 08.05.2025 21.05.2025 आदेश / Order Per George George K: These Four Appeals Filed At The Instance Of The Assessee Are Directed Against Four Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (All Dated 21.08.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Years Are 2016-17, 2017-18, 2018-19 & 2020-21. -2-

Section 142(1)Section 143(1)Section 143(2)Section 250Section 32Section 43(1)

आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्न IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

Adp India Private Limited, Chennai vs. National Faceless Assessment Centre, Delhi

In the result, the appeal in ITA No

ITA 2672/CHNY/2024[2020-21]Status: DisposedITAT Chennai21 May 2025AY 2020-21

Bench: Shri George George Kand Shri Jagadishआयकर अपीलसं/.Ita Nos.: 2670, 2671, 2672 & 2698/Chny/2024 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Adp India Private Limited, The Deputy Commissioner Of Thamarai Tech Park, 6Th Floor, Vs. Income Tax, Sp Plot No. 16 To 20 & 20A, Thiru Vi Ka Corporate Circle 1(1), Industrial Estate, Inner Ring Road, Chennai. Guindy Industrial Estate So, Guindy, Chennai 600 032. [Pan: Aadcm-5547-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Sandeep Bagmar, Advocate ""यथ" क" ओर से/Respondent By : Shri V. Justin, Cit & Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 08.05.2025 घोषणा क" तारीख/Date Of Pronouncement : 21.05.2025 आदेश/ O R D E R Per George George K: These Four Appeals Filed At The Instance Of The Assessee Are Directed Against Four Separate Orders Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (All Dated 21.08.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2016-17, 2017-18, 2018-19 & 2020-21. Ita Nos.2670 To 2672 & 2698/Chny/2024

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri V. Justin, CIT &
Section 142(1)Section 143(1)Section 143(2)Section 250Section 32Section 43(1)

section 40(a)(i) of the Act. 27. The Assessing Officer required the assessee to submit the party-wise foreign payments made with tax deducted at source. Accordingly, on perusal of the details furnished by the assessee, the Assessing Officer has noted that the assessee deducted tax at source under