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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

Xenok Limited, C/O Ernst and Young LLP Mumbai vs. Commissioner of Income Tax (Appeals)-58, Mumbai

ITA 1996/MUM/2024[AY 2012-13]Status: DisposedITAT Mumbai20 Feb 2025

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Hiten ThakkarFor Respondent: Shri Suresh Gaikwad
Section 143(1)Section 154Section 234BSection 250

Limited. The Appellant offered income of INR.3,53,56,379/- to tax for the Assessment Year 2010-2011 and claimed credit of corresponding Tax Deducted at Source (TDS) of INR.35,35,638/-. For the Assessment Year Appellant offered income of INR.62,63,13,000/- to tax for the Assessment Year

Government of Singapore, Mumbai vs. Deputy Commissioner of Income Tax (Internationl Taxation)-2(3)(2), Mumbai

The appeal of the assessee is dismissed as withdrawn

ITA 4515/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Feb 2025AY 2021-22

Bench: Smt. Been Pillai & Smt. Renu Jauhrigovernment Of Singapore V/S. Dcit (It) – 2(3)(2), C/O Ernst & Young Llp, बनाम Mumbai 17Th Floor, The Ruby, 29, 1711, 17Th Floor, Air Senapati, Bapat Marg, India Building, Nariman Dadar(W), Point, Mumbai-400021 Mumbai-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajg0594R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Danish TrangadiaFor Respondent: Shri Vinod Tanwani
Section 111ASection 112Section 112ASection 115ASection 143(3)Section 144C(13)Section 144C(5)Section 153Section 234Section 234A

long-term capital gains taxable under section 112A of the Act in the computation sheet. Ground of Appeal No. 7: Short grant of tax deducted at source P a g e | 3 A.Y. 2021-22 Government of Singapore 7. Erred in short granting of tax deducted at source amounting

DCIT(It) - 2(2)(1), Mumbai vs. Ebay International Ag, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5705/MUM/2024[2010-11]Status: DisposedITAT Mumbai19 Feb 2025AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2010-11 Dcit(It)-2(2)(1), Ebay International Ag Room No. 606, 6Th Floor, 18Th Floor, Express Towers, Vs. Kautilya Bhavan, G Block, Bkc, Nariman Point, Mumbai-400051. Mumbai-400021. Pan No. Aabce 4327 L Appellant Respondent

For Appellant: Mr. Hemanshu Joshi, Sr. DRFor Respondent: Mr. Pranay Gandhi
Section 119(2)(b)Section 154Section 155(14)

assessee's claim primary issue for our consideration is whether the assessee's claim for additional credit o for additional credit of Tax Deducted at Source (TDS) amounting to f Tax Deducted at Source (TDS) amounting to Rs. 2,28,36,127/- could be entertained in the course of rectification

ITO Mehsana Ward 5 Kadi, Kadi vs. The Gozaria Peoples Co Operative Credit Society Limited, Gozaria

Appeal is dismissed

ITA 1819/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri T.R. Senthil Kumari.Ta. No.1819/Ahd/2024 (Assessment Year: 2018-19) The Income Tax Officer, Vs. The Gozaria Peoples Co- Mehsana Ward 5, Operative Credit Society Kadi. Limited, Gozaria 2, Main Bazar At Gozaria Ta. Mehsana Dist. Mehsana-383825 [Pan No.Aaajt1283G] (Appellant) .. (Respondent) Appellant By : Shri B K Patel, Ar Respondent By: Smt. Trupti Patel, Sr. Dr

For Appellant: Shri B K Patel, ARFor Respondent: Smt. Trupti Patel, Sr. DR
Section 194A(3)(v)Section 263Section 68Section 80PSection 80P(2)(d)Section 80P(4)

amending section 194A(3)(v) is concerned, on perusal of section 194A (3), it appears that it provides for exemption from deducting Tax Deducted at Source from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks

Abb Switzerland Ltd., Bangalore vs. DCIT (It)-1(1)(1), Mumbai

In the result, all four appeals of the assessee are dismissed as withdrawn

ITA 776/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Vinod Tanwani
Section 139(1)Section 234ASection 234BSection 234DSection 250

fact that the same should be taxable at 10% on gross basis as per Article 12 of the DTAA. 5. Short credit of Tax Deducted at Source (TDS') a) The learned AO has erred in not granting TDS credit to the extent of Rs. 1,156,631. 6. Levy

Abb Switzerland Ltd, Bangalore vs. DCIT (I) 1(1)(1), Mumbai

In the result, all four appeals of the assessee are dismissed as withdrawn

ITA 790/MUM/2016[2012-13]Status: DisposedITAT Mumbai18 Feb 2025AY 2012-13

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Vinod Tanwani
Section 139(1)Section 234ASection 234BSection 234DSection 250

fact that the same should be taxable at 10% on gross basis as per Article 12 of the DTAA. 5. Short credit of Tax Deducted at Source (TDS') a) The learned AO has erred in not granting TDS credit to the extent of Rs. 1,156,631. 6. Levy

Abb Switzerland Ltd, Bangalore vs. DCIT (It) 1(1)(1), Mumbai

In the result, all four appeals of the assessee are dismissed as withdrawn

ITA 940/MUM/2015[2011-12]Status: DisposedITAT Mumbai18 Feb 2025AY 2011-12

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Vinod Tanwani
Section 139(1)Section 234ASection 234BSection 234DSection 250

fact that the same should be taxable at 10% on gross basis as per Article 12 of the DTAA. 5. Short credit of Tax Deducted at Source (TDS') a) The learned AO has erred in not granting TDS credit to the extent of Rs. 1,156,631. 6. Levy

Abb Switzerland Ltd, Bangalore vs. Asst DIT (It) 1(1), Mumbai

In the result, all four appeals of the assessee are dismissed as withdrawn

ITA 2180/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Feb 2025AY 2010-11

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Vinod Tanwani
Section 139(1)Section 234ASection 234BSection 234DSection 250

fact that the same should be taxable at 10% on gross basis as per Article 12 of the DTAA. 5. Short credit of Tax Deducted at Source (TDS') a) The learned AO has erred in not granting TDS credit to the extent of Rs. 1,156,631. 6. Levy

M/S. T.T.K. Healthcare Ltd., Chennai vs. ITO, Corporate Ward-3(1), Chennai

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

ITA 1768/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1768/Chny/2024 िनधा;रण वष; /Assessment Year: 2018-19 Ttk Healthcare Ltd., The Income Tax Officer, No.6, Cathedral Road, Vs. Corporate Ward-3(1), Gopalapuram, Chennai. Chennai – 600 086. [Pan: Aabct 3312J]

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri G. Saratha, Addl. CIT
Section 143(3)Section 192Section 37(1)

this regard. 2.2 The NFAC/CIT(A) ought to have appreciated that the incentives are being regularly given on the basis of performance and tax deducted at source wherever applicable. Hence incentive payment ought to have allowed in the course of business. 2.3 The NFAC/CIT(A) erred in holding that because

Strongbuilt Constructions Pvt Ltd, Mumbai vs. OSD TDS Cir ITO TDS WD 2(2)(4), Mumbai

In the result, the both the appeals of the assessee are allowed

ITA 6621/MUM/2024[2017-18]Status: DisposedITAT Mumbai13 Feb 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Dinkle HariyaFor Respondent: 11/02/2025

deduction/short payment / late payment of tax for alleged short deduction/short payment / late payment of tax for alleged short deduction/short payment / late payment of tax deducted at source was called for. deducted at source was called for. 7.2 In the facts and circumstances of the case, and in law, the order

Strongbuild Constructions Pvt Ltd, Mumbai vs. OSD TDS Cir ITO TDS WD 2(2)(4), Mumbai

In the result, the both the appeals of the assessee are allowed

ITA 6620/MUM/2024[2015-16]Status: DisposedITAT Mumbai13 Feb 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Dinkle HariyaFor Respondent: 11/02/2025

deduction/short payment / late payment of tax for alleged short deduction/short payment / late payment of tax for alleged short deduction/short payment / late payment of tax deducted at source was called for. deducted at source was called for. 7.2 In the facts and circumstances of the case, and in law, the order

Agrawal Distilleries Pvt Ltd, Indore vs. Commissioner of Income Tax (Appeals), Delhi

In the result, appeal of the assessee Ground Nos 9 & 10 is allowed

ITA 1169/MUM/2024[2014-2015 (Q3)]Status: DisposedITAT Mumbai12 Feb 2025

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Percy J. Pardiwalla/wShriFor Respondent: Ms. Vatsala Jha(PCIT)
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 35ASection 36(1)(m)Section 37(1)Section 40Section 43(1)

promotion as contended by the learned TPO/AO and confirmed by the Hon'ble DRP. 11. Non-grant of full credit in respect of Tax Deducted at Source (TDS') On the facts and in the circumstances of the case and in law, the learned AO has erred in granting credit

Vodafone Digilink Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee Ground Nos 9 & 10 is allowed

ITA 1169/DEL/2014[2009-10]Status: DisposedITAT Mumbai12 Feb 2025AY 2009-10

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Percy J. Pardiwalla/wShriFor Respondent: Ms. Vatsala Jha (PCIT)
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 35ASection 36(1)(m)Section 37(1)Section 40Section 43(1)

promotion as contended by the learned TPO/AO and confirmed by the Hon'ble DRP. 11. Non-grant of full credit in respect of Tax Deducted at Source (TDS') On the facts and in the circumstances of the case and in law, the learned AO has erred in granting credit

Dhanlaxmi Credit Co. Op. Society Ltd., Mehsana vs. The ITO, Ward-2, Patan

In the result, Ground Number 3 of the appeal of the assessee is allowed

ITA 1870/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 263Section 80PSection 80P(2)(c)Section 80P(2)(d)

concerned, on perusal of section 194A (3) of the Act, it appears that it provides for exemption from deducting Tax Deducted at Source ['TDS' for short] from the income on interest other than interest on securities as the cooperative societies other than cooperative banks meaning thereby that the cooperative banks

Destiny Star (India) Private Limited, Surat vs. DCIT-Central Circle 8(4), Mumbai

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

ITA 6430/MUM/2024[2018-19]Status: DisposedITAT Mumbai11 Feb 2025AY 2018-19

Bench: Shri Rahul Chaudhary & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Mr. Pankaj JaiswalFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(2)Section 143(3)Section 148Section 151Section 234ASection 272A(1)(d)Section 7

under: “1. On the facts and circumstances of the case and law, the Ld. CTT(A) erred in not giving credit of tax deducted at source. 2 Des"ny Star (India) Pvt. Ltd., AY 2018-19 2. On the facts and circumstances of the case

The DCIT (Int.Taxa.), Vadodara vs. Shri Ajoy Kanaiyalal Khandheria, Vadodara

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

ITA 451/AHD/2019[2014-15]Status: HeardITAT Ahmedabad10 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.451/Ahd/2024 िनधा"रण वष" /Assessment Year : 2012-13 Ranjitsinh Narsinh Vaghela The Income Tax Officer बनाम/ 3337, Nr. Palaiya Mahakali Ward-3 V/S. Mandir Gandhinagar Pethapur, Gandhinagar Gandhinagar – 382 610 "थायी लेखा सं./Pan: Afepv 3269 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Hardik Vora, Advocate Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/01/2025 घोषणा की तारीख /Date Of Pronouncement: 15/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Dated 19/01/2024, For The Assessment Year (Ay) 2012-13, Which Upheld The Order Of The Assessing Officer [Hereinafter Referred To As “Ao”] Dated 30/12/2019, Passed Under Section 144 R.W.S. 147 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"]. Ranjitsinh Narsinh Vaghela Vs. Ito Asst. Year : 2012-13

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 10(37)Section 144Section 147Section 148

Gujarat High Court held that interest on compensation awarded for land acquisition forms part of the compensation and is not subject to Tax Deducted at Source (TDS). • Circular from Revenue Department of Gujarat State: The assessee furnished a copy of the circular issued by the Gujarat Revenue Department, which directed

Kudale Agro Foods, Pune vs. Income Tax Officer, Circle-14, 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

again cannot recover tax from deductor on same income by treating deductor to be assessee-in-default for shortfall in its amount of tax deducted at source. The relevant observations and findings of the Hon’ble Supreme Court are as under : “7. The Tribunal upon rehearing the appeal held that

Solvay Specialities India Private Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Circle 16(2) / Assessment Unit, NFAC, Mumbai

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

ITA 6686/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Feb 2025AY 2021-22

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI. GIRISH AGARWAL (Accountant Member)

For Appellant: Shri. DhavalFor Respondent: Shri. Pravin Salunkhe, Sr. DR
Section 143(3)Section 153Section 92CSection 92C(3)

enhancement should be based on valid grounds and not due to a typographical error. 4. Incorrect disallowance of interest on late payment of Tax Deducted at Source (TDS) of INR 8.55,423 4.1 On facts and circumstances of the case and in law, the Ld. AO has erred

Adonis Marketing (P) Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1769/KOL/2024[2009-2010]Status: DisposedITAT Kolkata06 Feb 2025AY 2009-2010

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

without there being an indication if the refund application has been finally rejected. By merely recording that in his opinion, no credit for tax deducted at source is to be allowed, the Income-tax Officer cannot be said to have closed the proceedings finally. The decisions referred

Sainath Vidyalaya, Makkepalli vs. ITO, TDS Ward-52(3), Chandrapur

In the result, both the appeals of the assessee are

ITA 242/NAG/2024[2014-15]Status: DisposedITAT Nagpur05 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao

For Appellant: Shri Mohd. Lakkadsha, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 154Section 200ASection 200A(1)Section 234E

were for computation and intimation for payment of fees under section 234E of the Act as they relate for the period of tax deducted at source prior to 01.06.2015 were being set aside. 15. In other words, the Hon’ble High Court of Karnataka explained the position of charging