“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

Sharangpani Dinkar Pant, Mumbai vs. ITO Ward 3(3)(1), Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3353/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2018-19 & Assessment Year: 2018-19 Shri Sharangpani Dinkar Ito It 3(3)(1), Pant, International Tax Ward- 402, Bhoomi Oscar, 3(3)(1), Plot No.16/17, Vs. Air India Building, Sector-9, Mumbai – 400 021 Ghansoli, Navi Mumbai - 400 701 Pan: Aippp0288E (Appellant) (Respondent) Present For: Assessee By : Shri Balaji V, A.R. Revenue By : Shri Anil Sant, D.R. Date Of Hearing : 13 . 02 . 2024 Date Of Pronouncement : 26 . 02 . 2024 O R D E R Per : Amarjit Singh: Both These Appeals Are Filed By The Assessee For The Same Assessment Year I.E. 2018-19 Against The Two Different Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Act On The Common Issue Of Allowability Of Tds Credit Of Rs.17,59,258/- Which Was Not Allowed By The Ao Vide Order Passed Under Section 154 Of The Act & Under Section 143(1) Of The Act. The Assessee Vide Ita

For Appellant: Shri Balaji V, A.RFor Respondent: Shri Anil Sant, D.R

Section 143(1)Section 143(1)(b)Section 143(1)(c)Section 143(3)Section 154Section 250

Income Tax (Appeals - 57 Mumbai [CIT (A)] has erred in not directing the Ld. Jurisdictional Assessing Officer (JAO) to grant credit of Tax Deducted at Source (TDS) of Rs.17,59,258 as claimed in the Return of Income (ROI) and reflected in Form 26AS as against TDS credit of Rs.1 ... assessee to the amount of Rs.17,70,270/-. 4. The aggrieved assessee filed appeal before the Ld. CIT(A) against short grant of tax deducted at source of Rs.16,30,334/- and non grant of self assessment tax of Rs.11,007/-. However, the 4 ITA No.3352/M/2023 & ors. Shri Sharangpani Dinkar

Sharangpani Dinkar Pant, Mumbai vs. International Tax Ward 3(3)(1), Mumbai

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3352/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

For Appellant: Shri Balaji V, A.RFor Respondent: Shri Anil Sant, D.R

Section 143(1)Section 143(1)(b)Section 143(1)(c)Section 143(3)Section 154Section 250

Sanil Sethu Madhavan, Pune vs. CIT A, Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE

ITA 1051/PUN/2023[18-19]Status: DisposedITAT Pune23 Feb 2024

Bench: Hon’Ble Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1051/Pun/2023 निर्धारण वषा / Assessment Year : 2018-19 Sanil Sethu Madhavan 56/4/1, Kondhwa Khurd Lane-12, Nr Ravi Apts, Pune-411048 Pan : Aucpm6579Q . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Cpc, Bengaluru . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None For The Assessee Revenue By : Mr Gaurav Singh ‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 23/02/2024 घोषणा की तारीख / Date Of Pronouncement : 23/02/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac’] Din & Order Itba/Nfac/S/250/2023-24/1054731019(1) Dt. 31/07/2023 Passed U/S 250 Of The Act.

For Appellant: None for the AssesseeFor Respondent: Mr Gaurav Singh ‘Ld. DR’]

Section 139(1)Section 143(1)Section 24Section 250Section 250(6)Section 253(1)(a)

assessee filed his return of income [‘ITR’] u/s 139(1) on 27/07/2018 declaring total income of ₹12,99,680/- with a claim for tax deducted at sources [‘TDS’] of ₹2,55,000/-. The Ld. CPC processed aforestated the ITR summarily u/s 143(1) of the Act on 20/11/2018 with

Aark Infosoft Private Limited, Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

The appeal of the assessee is allowed

ITA 681/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Santosh Kumar, Sr. DR

Section 139(9)Section 143(2)Section 250Section 269SSection 36(1)Section 40Section 68

relation to non-filing of documents corroborating the return of income filed by the assessee like computation of income , proof of tax deducted at source , financial statements audited/ unaudited, personal accounts and such other financial data of assesses. These are not such grave defects to invalidate the return of income

Andhara Pradesh State Beverages Corporation Ltd, Vijayawada vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

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

ITA 117/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam20 Feb 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.117/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) Andhra Pradesh State Beverages Vs. Dy.Commissioner Of Corporation Ltd. Income Tax Prohibition & Excise Complex, Circle-1(1) Rsno.88/2B, Saivihar Apartments Guntur Poultry Farm Road Prasadampadu, Vijayawada [Pan : Aanca8537G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri B.Satyanarayana MurthyFor Respondent: Dr.Satyasai Rath, CIT(DR)

Section 144

head “outsourcing and security services”, the assessee furnished details for an amount of Rs.101,41,25,821/- and furnished the details of tax deducted at source. Out of the balance of Rs.62,99,58,562/-, the assessee explained 3 I.T.A. No.117/Viz/2023, A.Y.2020-21 Andhra Pradesh State Beverages Corporation Ltd.,Vijayawada before

M/S Kohinoor Steel Pvt. Ltd., Kolkata vs. I.T.O., Ward-3(3), Kolkata

In the result, the appeal filed by the assessee in ITA No

ITA 27/KOL/2020[2012-13]Status: DisposedITAT Kolkata19 Feb 2024AY 2012-13

Bench: Dr. Manish Borad & Shri Anikesh Banerjee]

Section 14Section 143(3)Section 15Section 250Section 68Section 9

आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA डॉ मनीष

Leapfrog, Gulmohar Park vs. ITO, Ward 29(1), New Delhi

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

ITA 1774/DEL/2023[2012-13]Status: DisposedITAT Delhi14 Feb 2024AY 2012-13

Bench: Shri Shamim Yahyaleapfrog, Vs. Ito, Ward 29 (1), A-14, Third Floor, New Delhi. Gulmohar Park, New Delhi – 110 049. (Pan : Aaatl3565D) (Appellant) (Respondent) Assessee By : Shri Nitin Kanwar, Advocate Shri Rajeev Kumar, Advocate Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 11.01.2024 Date Of Order : 14.02.2024

For Appellant: Shri Nitin Kanwar, AdvocateFor Respondent: Shri Om Prakash, Sr. DR

Section 139Section 144Section 147Section 148Section 194CSection 271(1)(c)Section 3

that tax was deducted on the receipts and therefore, there is no concealment. Further, assessee submitted that it must be noted that the tax deducted at source is only a withholding tax which can be more or less than the actual tax payable. AO noted that in this case

Turner Morrison Ltd., Kolkata vs. DCIT, Cir, Kol, Kolkata

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

ITA 530/KOL/2023[2020-21]Status: DisposedITAT Kolkata07 Feb 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri S. Datta, CIT, DR

Section 143(1)

Turner Morrison Ltd. AY 2020-21 the payor; then the income is increased by the payor/deductor and offered to tax inclusive of the tax deducted at source. 8.5 Chapter XVII also contains provisions where, if tax is not deducted at source, it can be recovered from the payee. This ... Sections 191 and 202 of the Act. 8.6. Significantly, Chapter XVII contains provisions for penalizing the payor/deductor when he fails to deposit the tax deducted at source with the Central Government. For instance, the Act provides for consequences qua the person who is obliged to deduct tax at source

ACIT, Circle- 19(1), New Delhi vs. Ojas Industries (P) Ltd., New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 4143/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Feb 2024AY 2008-09

Bench: Dr. B. R. R. Kumarshri Yogesh Kumar Us

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 14ASection 37

parties. The assessee has not established the services rendered by the parties for the claim of the commission bill raised. Regarding the tax deduction at source on the payment of selling commission: The documents of TDS as per page no.76 to 95 seen and the TDS deducted by the assessee ... same is not legal document in the eyes of the law. Without prejudice to the above, there is no clause for tax deductions at source and the clause relating to Butatta service tax payments in the said agreement. The rent agreement produced as additional evidence is not any material evidence

M/S. Ojas Industries (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 3714/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Feb 2024AY 2008-09

Bench: Dr. B. R. R. Kumarshri Yogesh Kumar Us

For Appellant: Sh. K.V.S.R. Krishna, CAFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 14ASection 37

Corning Sas India Branch Office, Haryana vs. DCIT/ACIT-Int-Tax, Haryana

The appeal of the assessee is allowed as above

ITA 528/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2024AY 2018-19

Bench: Shri G.S. Pannu Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Shri Kul Bharat Kul Bharat Kul Bharatkul Bharat Shri Shri Shri

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Bhuvnesh Kulshresth, CIT-DR &

Section 143(3)Section 144C(1)Section 144C(13)Section 270

case before the learned Special Bench was as to whether the interest earned on the income tax refund of tax deducted at source on business receipts could fulfill the test of being ‘effectively connected with such PE or not’. In this context, the relevant discussion is contained in Paragraph ... have already held that the claim is connected with the PE in the sense that it has arisen on account of tax deduction at source from the receipts of the PE. However, it is also a fact that payment of tax is the responsibility of the foreign company. The same

New Skies Satellites B.V., Gurgaon vs. DCIT, Circle-2(2)(2), International Taxation, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2944/DEL/2022[2020-21]Status: DisposedITAT Delhi06 Feb 2024AY 2020-21

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2020-21] New Skies Satellites B.V., Vs Dcit, C/O-Ernst & Young Llp, Golf Cirlce-2(2)(2), View Corporate Tower, Tower-B, International Taxation, Sector-42, Gurgaon, New Delhi. Haryana-122002. Pan-Aaccn1866C Appellant Respondent Appellant By Ms. Ananya Bajpayee, Adv. Respondent By Shri Bhuvnesh Kulshrestha, Cit Dr & Shri Om Prakash, Sr.Dr Date Of Hearing 12.01.2024 Date Of Pronouncement 06.02.2024

Section 139(1)Section 143(1)Section 2Section 234ASection 270ASection 9(1)(vi)

within the meaning of Article 12(5) of the India-Netherlands DTAA. 4. That the Ld. AO erred in not granting credit of taxes deducted at source amounting INR 31,76,57,049/- out of the total credit of INR 32,90,78,451/- claimed in the return of income ... submissions made at bar, we direct the AO to verify the correctness of the claim of the assessee and give credit of the tax deducted at source in accordance with law. If the taxes have been deducted and deposited in government account as per provision of law, the AO would

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

section 142,- (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub- section ... adjustments made under section 143(1)(a) read with the proviso. 9. Now, Chapter XVII deals with "collection and recovery". It covers Tax Deduction at Source and Advance Payment of taxes (see section 190). Section C deals with advance payment of taxes. Section 207 refers to liability to pay advance

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

DCIT, Circle 2(1)(1), Bangalore vs. Cicon Engineers Private Limited, Bangalore

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

ITA 973/BANG/2023[2017]Status: DisposedITAT Bangalore02 Feb 2024

Bench: SHRI GEORGE GEORGE K. (Vice President), SHRI CHANDRA POOJARI (Accountant Member)

For Appellant: Shri A.C. Raju, A.RFor Respondent: Shri Parithivel, D.R

Section 20Section 250

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." 2.1 List of clients who have ... light of Section 199(3) r.w. Rule 37BA(3) of the Income Tax Rules, it would be clear that 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. The assessee contends that

Avishi Projects LLP, Kolkata vs. ADIT, CPC, Bangalore.

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

ITA 1249/KOL/2023[2019-20]Status: DisposedITAT Kolkata31 Jan 2024AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble

For Appellant: Shri S. Jhajharia, A/RFor Respondent: Shri Vineet Kumar, Addl. CIT, D/R

Section 143(1)Section 154Section 250Section 5

appeal is admitted for hearing on merits. 5. At the outset, the ld. Counsel for the assessee submitted that credit of tax deducted at source (TDS) and tax collected at source (TCS), was not allowed in the return processed u/s 143(1)(a) of the Act against which the assessee

M/S. Lalithamba Pattina Souharda Sahakari Niyamita, Gadag vs. Income-Tax Officer, Ward-1, Gadag

In the result, all the appeals of the assessee are partly allowed

ITA 504/BANG/2023[2012-13]Status: DisposedITAT Bangalore31 Jan 2024AY 2012-13

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

Section 147Section 2(24)Section 234BSection 250Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

Advance For Stamp Paper 200,000.00 Audit lees Payable 14.607.00 2.290.601.72 Income Tax Refund Due 112,270.00 Security Deposit from Pigmy Agents 162.251.00 Tax Deducted at Source 546.00 Building Deposit 250.000.00 682 818 00 57,041,968.13 PRELIMINARY EXPENSES: (To the extent not written off or adj. ) a) Pre-operative

Rga International Reinsurance Company Designated Activity Company, Ireland vs. Deputy Commissioner of Income Tax (International Taxation) - 4(1)(1), Mumbai, India

In the result, appeal filed by the assessee is allowed

ITA 3254/MUM/2023[2020-21]Status: DisposedITAT Mumbai31 Jan 2024AY 2020-21

Bench: Us, It Has Been Stated That This Issue Stands Covered By The Decision Of The Tribunal In Assessee’S Own Case For The A.Y.2018-19 & 2019-20 Which Has Followed Earlier Three Tribunal Orders.

Section 139Section 143(3)Section 9

Return of Income under section 139 of the Act for the captioned AY on 15/02/2021 declaring ‘Nil’ income and claimed the entire tax deducted at source amounting to INR 13,11,67,860 as refund 7. The ld. AO in the draft assessment order alleged that RGA International Reinsurance Company

ACIT-Circle-5(3)(2), Mumbai vs. M/S Great Eastern Shipping Co. Ltd., Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 2426/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Jan 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 143(3)Section 14ASection 43B

ground No.12 assessee has raised short grant of TDS credit stating that ld. AO was erred in not granting credit for tax deducted at source aggregating to Rs.31,07,806/- while framing the final assessment order. Accordingly, we are directing the ld. AO to examine this issue and grant credit

DCIT Cir 5(3)(2), Mumbai vs. The Great Eastern Shipping Co. Ltd, Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 2076/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 143(3)Section 14ASection 43B