← All Phrases

“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

Oasis Landmarks LLP, Mumbai vs. DCIT, CPC, Bangaluru

ITA 580/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2024AY 2018-19
Section 140ASection 140A(1)Section 143(1)Section 234BSection 234CSection 250

demand of INR.2,52,635/- was raised upon the Appellant on account of the following: (a) The Appellant had claimed the credit of tax deducted at source aggregating to INR.65,73,910/- in the return of income. However, at the time of the processing of the return the credit ... tax deducted at source granted to the Appellant was restricted to INR.64,90,810/-. Thus, the Appellant was not granted the credit of tax deducted at source amounting to INR.83,100/-. (b) Interest under Section 234B of the Act was computed in the intimation issued under Section

Space Developers, Ahmedabad vs. The ITO, Ward-1(1)(3), Ahmedabad

In the result, the appeal of the assessee stands dismissed

ITA 1737/AHD/2024[2023-24]Status: DisposedITAT Ahmedabad19 Nov 2024AY 2023-24

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2023-24 Space Developers The Ito 501, Gurukrupa Avenue, Vs Ward-1(1)(3) Nr. Manekbaug Hall Ahmedabad Ambawadi Ahmedabad – 380 015 (Gujarat) Pan: Absfs 0313 F (Applicant) (Responent) : Assessee By Shri Sakar Sharma, Ar Revenue By : Shri Ketan Gajjar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/11/2024 घोषणा की तारीख /Date Of Pronouncement: 19/11/2024 आदेश/O R D E R

For Respondent: Shri Ketan Gajjar, Sr.DR
Section 143(1)Section 199Section 250

Assessment Year (AY) 2023-2024. 2. The short issue arising in the present appeal for our adjudication relates to denial of credit of tax deducted at source(TDS) Space Developers vs. ITO AY : 2023-24 2 in the intimation made to the assessee in terms of the provisions of section ... section (1) and sub-section (2) and also the assessment year for which such credit may be given.] Credit for tax deducted at source for the purposes of section 199. 37BA. (1) Credit for tax deducted at source and paid to the Central Government in accordance with the provisions

Neetu Agarwal, Kolkata vs. Income Tax Officer, Kolkata

The appeal of the assessee is allowed

ITA 1898/KOL/2024[2021-22]Status: DisposedITAT Kolkata18 Nov 2024AY 2021-22

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.1898/Kol/2024 Assessment Year: 2021-22 Neetu Agarwal………………………………………………………….…..……Appellant Flat 6C, Block 2, Shree Ramnagar Residential Complex, Vip Road, Tegharia, W.B – 700052. [Pan: Actpa2426P] Vs. Ito, Kolkata……………..............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Puja Agarwal, A.R, Appeared On Behalf Of The Appellant. Shri Pradip Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2024 Date Of Pronouncing The Order : November 18, 2024 Order Per Sonjoy Sarma: The Present Appeal Is Filed By The Assessee Against The Order Dated 11.07.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee Is A Resident Individual, Who Filed Her Return Of Income On 29.12.2021 For The Financial Year 2020-21 Relevant To Assessment Year 2021-22 Reporting A Total Income Of Rs.25,58,440/-. The Assessee Discharged Her Tax Liability By Way Of Tax Deducted At Source Amounting To Rs.2,80,028/-, Self-Assessment Tax Of Rs.22,740/- & Foreign Tax Credit (‘Ftc’) Of Rs.2,25,936/-. The Assessee Also Filed Form.67 Which Was Filed On 25.01.2022. An Intimation U/S 143(1) Of The Act Was Issued On 28.10.2022 In Which The Ftc Was Not Provided To The Assessee. This Disallowance Resulted In Tax Demand Of Rs.2,79,130/-.

Section 139(1)Section 143(1)Section 154Section 250Section 90

relevant to assessment year 2021-22 reporting a total income of Rs.25,58,440/-. The assessee discharged her tax liability by way of tax deducted at source amounting to Rs.2,80,028/-, self-assessment tax of Rs.22,740/- and foreign tax credit (‘FTC’) of Rs.2,25,936/-. The assessee also

Subaida Abdurahiman, Kozhikode vs. ITO, Ward-1(3), Calicut

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

ITA 342/COCH/2024[2023-2024]Status: DisposedITAT Cochin12 Nov 2024AY 2023-2024

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Venugopal, CAFor Respondent: Smt. Girly Albert, Snr DR
Section 143(1)Section 205

Ld.AR reported in 462 ITR 141 (Delhi) which was cited supra in which the Division Bench also hold that “no recovery towards tax deducted at source can be made towards the petitioner i.e., the deductee, in view of the provisions of Page 5 of 7 section

Lec-Tpl Ujv, Mumbai vs. Income Tax Officer Ward 41(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3748/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Nov 2024AY 2021-22
For Appellant: Shri Malay KalavadiaFor Respondent: Shri Manoj Kumar Sinha (SR. DR.)
Section 143(1)Section 250

case and in law, the ld. CIT (A) has erred in confirming the action of the Ld. AO in granting short credit of Tax Deducted at Source (“TDS”) to the Appellant i.e., TDS claimed in return of income (ITR) at Rs. 29,98,646/- whereas the credit of TDS granted ... appearing in Form 26AS of AY 2021-22 12,47,986 Total 29,98,646 4. The B/f credit of TDS pertains to tax deducted at source on advance money received by the assessee from M/s. Hindustan Petroleum Corporation Limited (HPCL) for setting up an ethanol plant in India. HPCL

The Kalupur Commercial Co.-Operative Bank Ltd., Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 126/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Rignesh Das, Sr. DR
Section 143(1)Section 143(3)Section 147Section 154Section 234ASection 244ASection 244A(1)Section 250

order, made the following observations: “11. It may be observed that in so far as nature of payment of tax is concerned, the tax deducted at source, advance tax and also tax paid by way of self assessment, after its adjustment in the tax liability of the assessee on regular

Joint Commissioner of Income Tax (OSD)-I/C DCIT Circle 8(3)(1), Mumbai vs. M/S Tata Aig General Insurance Co. Ltd, Mumbai

ITA 1835/MUM/2023[2017-2018]Status: DisposedITAT Mumbai30 Oct 2024AY 2017-2018
For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Shri Biswanath Das, CIT DR
Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

facts and circumstances of the case and in law, ought to have himself held that the Appellant is entitled to credit of tax deducted at source amounting to Rs 1,10,542. 2.3. Grounds taken by assessee in ITA No.1816/MUM/2023 is reproduced as under: 1. The learned ... facts and circumstances of the case and in law, ought to have held that the Appellant is entitled to credit of tax deducted at source amounting to Rs 76,216. 11. The learned CIT(A), on the facts and circumstances of the case and in law, ought to have held

DCIT, Cir-8(3)(1), Mumbai vs. M/S. Tata Aig General Insurance Co. Ltd., Mumbai

ITA 1834/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Oct 2024AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Shri Biswanath Das, CIT DR
Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

facts and circumstances of the case and in law, ought to have himself held that the Appellant is entitled to credit of tax deducted at source amounting to Rs 1,10,542. 2.3. Grounds taken by assessee in ITA No.1816/MUM/2023 is reproduced as under: 1. The learned ... facts and circumstances of the case and in law, ought to have held that the Appellant is entitled to credit of tax deducted at source amounting to Rs 76,216. 11. The learned CIT(A), on the facts and circumstances of the case and in law, ought to have held

M/S Tata Aig General Insurance Co.Ltd., Mumbai vs. ACIT - 8(3)(1), Mumbai

ITA 1816/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Oct 2024AY 2017-18
Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

facts and circumstances of the case and in law, ought to have himself held that the Appellant is entitled to credit of tax deducted at source amounting to Rs 1,10,542. 2.3. Grounds taken by assessee in ITA No.1816/MUM/2023 is reproduced as under: 1. The learned ... facts and circumstances of the case and in law, ought to have held that the Appellant is entitled to credit of tax deducted at source amounting to Rs 76,216. 11. The learned CIT(A), on the facts and circumstances of the case and in law, ought to have held

M/S Tata Aig General Insurance Co.Ltd., Mumbai vs. ACIT - 8(3)(1), Mumbai

ITA 1815/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Oct 2024AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Shri Biswanath Das, CIT DR
Section 10(15)(iv)Section 101A(7)Section 143(3)Section 32Section 37(1)Section 40Section 43BSection 44

facts and circumstances of the case and in law, ought to have himself held that the Appellant is entitled to credit of tax deducted at source amounting to Rs 1,10,542. 2.3. Grounds taken by assessee in ITA No.1816/MUM/2023 is reproduced as under: 1. The learned ... facts and circumstances of the case and in law, ought to have held that the Appellant is entitled to credit of tax deducted at source amounting to Rs 76,216. 11. The learned CIT(A), on the facts and circumstances of the case and in law, ought to have held

Suzlon Energy Ltd., Ahmedabad vs. The ACIT(OSD) Circle-8, Ahmedabad

In the result the appeal filed by the Assessee in ITA No

ITA 1621/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2008-09

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 90

Page No 12 DCIT Vs. Suzlon Energy Ltd. any event, as mandated by Rule 37BA of IT Rules, credit for tax deducted at source and paid to the Central Government, shall be given for the assessment year for which such income is assessable. A suitable direction may be issued ... been deducted at source and paid to the Central Government and the income is assessable over a number of years, credit for tax deducted at source shall be allowed across those years in the same proportion in which the income is assessable to tax. This rule is only applicable where

The DCIT, Circle-4(1)(1), Ahmedabad vs. Suzlon Energy Ltd., Ahmedabad

In the result the appeal filed by the Assessee in ITA No

ITA 1517/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2008-09

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 90

Page No 12 DCIT Vs. Suzlon Energy Ltd. any event, as mandated by Rule 37BA of IT Rules, credit for tax deducted at source and paid to the Central Government, shall be given for the assessment year for which such income is assessable. A suitable direction may be issued ... been deducted at source and paid to the Central Government and the income is assessable over a number of years, credit for tax deducted at source shall be allowed across those years in the same proportion in which the income is assessable to tax. This rule is only applicable where

Chambal Fertilisers and Chemicals Limited, Kota Gadepan vs. Principal Commissioner of Income Tax, Savina-Udaipur

ITA 694/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19
For Appellant: Shri Sanjay Jhanwar, Adv. & Shri Mukesh SoniFor Respondent: Shri Arvind Kumar, CIT
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 194ASection 195Section 263Section 90

State Bank of Patiala [2017] 80 taxmann.com 254 (Punjab & Haryana)“: According to section 194A(3)(iii)(p), the provisions of tax deducted at source are not applicable to income credited or paid to any institution, association of body or class by institutions, associations or bodies where the Central Government after

Jyothy Industries, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(2)(1), Bangalore

ITA 1777/BANG/2024[2016-17]Status: DisposedITAT Bangalore24 Oct 2024AY 2016-17

Bench: Shri George George K

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department
Section 143(3)Section 198Section 199Section 250

case of the appellant before the tribunal vide statement of facts. 4. The learned CIT(A) also failed to appreciate that tax deducted at source has to be mandatorily adjusted towards the taxes finally determined in the assessment as held by the Karnataka High Court in the case of Gopala ... giving credit was that the said property was in the name of one of the partners of the assessee firm and tax deducted at source on compensation was shown by the deductor in the name of the partner of the assessee firm. Hence, the credit of TDS was not given

Orient Overseas Container Line Limited, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-Circle 3(2)(2), Mumbai

In the result, ground No.3 is allowed

ITA 3278/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Oct 2024AY 2020-21

Bench: Us The Effective Ground Which Has Been Raised Is Ground No.3, Wherein Assessee Has Challenged That Gst Amount Cannot Be Considered For The Purpose Of Computing Presumptive Income U/S.44B Of The Act. For The Sake Of Ready Reference, The

Section 143(3)Section 44B

Accordingly, ground No.4 is allowed and the book profit computed by the Id. AO is deleted. 33. With regard to short grant of tax deducted at source and credit of advance tax as raised by ground No.5 & 6, it has been stated that assessee has filed rectification application before

Kiri Industries Ltd., Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 422/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri A.P. Singh, CIT DR
Section 143(3)Section 144BSection 14ASection 201Section 263Section 36(1)(iii)Section 36(1)(va)Section 37Section 37(1)

cannot proceed under section 263 of the Act. Furthermore, it is a well-established legal principle that interest on late payment of Tax Deducted at Source (TDS) under section 201(1) of the Act is considered compensatory in nature and, therefore, deductible under section 37. This stance of the assessee

Lots Shipping Limited, Kochi vs. JCIT TDS, Kochi

Appeal are Dismissed

ITA 608/COCH/2023[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 250Section 271CSection 273BSection 274

depositing the TDS amount in time into the Government Account, the assessee is unjustly depriving the deductees from getting credit for the tax deducted at source which warrants the levy of penalty u/s271C of the Act. The amount of TDS not remitted into the Government account during the year

Lots Shipping Limited, Kochi vs. JCIT TDS, Kochi

Appeal are Dismissed

ITA 607/COCH/2023[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 250Section 271CSection 273BSection 274

depositing the TDS amount in time into the Government Account, the assessee is unjustly depriving the deductees from getting credit for the tax deducted at source which warrants the levy of penalty u/s271C of the Act. The amount of TDS not remitted into the Government account during the year

Spafi-Societe De Participations Financieres Et Industrielles, France vs. Assisstant Commissioner of Income Tax, International Tax, Circle-4(2)(2), Mumbai

In the result, the appeal of assessee is allowed

ITA 2072/MUM/2024[2021-2022]Status: DisposedITAT Mumbai23 Oct 2024AY 2021-2022

Bench: Shri Amit Shukla, Jm & Shri Ratnesh Nandan Sahay, Am

For Appellant: Shri Akram khan / Ms. SiyaFor Respondent: Shri Anil Sant, Addl. CIT-DR
Section 139(1)Section 143(3)Section 234ASection 234B

Tax payable on the Total Income @ 10% as per Article 36,16,08,210 11 of India-France DTAA (Note 1) Less: Tax Deducted at Source (Page 12 of the compilation - Form 26AS) -36,16,08,210 Tax payable/ (Refund) Nil 9. As noted above vide Circular No. 1/2022 dated

Vodafone India Ltd, Mumbai vs. DCIT 8(3)(2), Mumbai

Appeal are allowed for statistical purposes

ITA 6671/MUM/2017[2013-14]Status: DisposedITAT Mumbai22 Oct 2024AY 2013-14

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

For Appellant: Shri Ketan VedFor Respondent: Date
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 32Section 32(1)Section 35ASection 40

erred in levying interest under section 234D and 244A of the Act. 8. Non-grant of full credit in respect of Tax Deducted at Source (TDS) 8.1. On the facts and in the circumstances of the case and in law, the learned AO has erred in not considering the additional ... Appellant on the basis of TDS Certificates filed during the course of assessment proceedings. The Assessing Officer is directed to grant credit of tax deducted at source as per law after verifying the claim of additional TDS Credit of INR 31,11,526/- made by the Appellant during the assessment