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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

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

ITA 1596/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14
Section 143(3)Section 14ASection 43B

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER

R Kamalakannan, Chennai vs. ITO, Non Corp. Ward 4(6), Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 1354/CHNY/2023[2018-19]Status: DisposedITAT Chennai29 Jan 2024AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.1354/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 V. Shri R. Kamalakannan, The Income Tax Officer, No.85, Avvaiyar Cross Street, Non-Corporate Ward-4(6), Metha Nagar, Chennai. Madavaram Milk Colony, Chennai-600 051. [Pan: Afmpk 7211 A] (अपीलाथ$/Appellant) (%&थ$/Respondent) अपीलाथ$ की ओर से/ Appellant By : Ms. S. Vidya, Ca %&थ$ की ओर से /Respondent By : Shri Ar.V.Sreenivasan, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 29.01.2024 घोषणा की तारीख /Date Of : 29.01.2024 Pronouncement

For Appellant: Ms. S. Vidya, CAFor Respondent: Shri AR.V.Sreenivasan, Addl.CIT
Section 144Section 147Section 192ASection 234B

considering the deductions under Chapter VIA as per Form 16. 10. The Learned AO erred in not giving credit of the tax deducted at source by the employer as per Form 16. 11. For that the appellant objects to the levy of interest u/s.234B. PRAYER For these grounds raised ... Rs.37,56,584/- made as income from other salary by considering the net salary, giving credit to the eligible deductions and the tax deducted at source. c) Pass such other orders as the Hon'ble Tribunal may deem fit. 3. The brief facts of the case are that the assessee

M/S. Van-Oord India Pvt. Ltd, Mumbai vs. ACIT Cir 5(3) (2), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1987/MUM/2021[2012-13]Status: DisposedITAT Mumbai29 Jan 2024AY 2012-13

Bench: Shri Amit Shukla & Shri Gagan Goyalm/S. Van Oord India Pvt. Ltd. 201, 2Nd Floor, Central Plaza, 166 Cst Road, Kalina, Raheja Towers, Opp. Sidbi, Mumbai-400 098 Pan: Aaach5430J ..... Appellant Vs. Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent & Acit Circle 5(3) (2) Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Divesh Chawle, Ld. ARFor Respondent: Shri Asif Karmali, Ld. DR
Section 114Section 250Section 28Section 92(1)

recovery. The chapter XII-D is a complete code in itself on DDT. The provisions of TDS and TCS specifically provide that tax deducted at source and tax collected at source are payments on behalf of the payee i.e., the person liable to pay income tax on the sum paid

Gujarat Energy Transmission Corporation Ltd., Vadodara vs. The DCIT, Vadodara

In the result, the appeal of the assessee in ITA No

ITA 1765/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2010-11

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR &
Section 115JSection 143(3)Section 250(6)Section 263Section 40

were listed in Annexure- 5 furnished by the assessee during the assessment proceedings. The Pr.CIT assumed that the assesses had not deducted Tax Deducted at Source (TDS) while making the payments to these parties. Consequently, the assessee was deemed to be in default for the failure to deduct TDS during

Gujarat Energy Transmission Corpn.Ltd., Baroda vs. The CIT-1, Baroda

In the result, the appeal of the assessee in ITA No

ITA 1119/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2010-11

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR &
Section 115JSection 143(3)Section 250(6)Section 263Section 40

were listed in Annexure- 5 furnished by the assessee during the assessment proceedings. The Pr.CIT assumed that the assesses had not deducted Tax Deducted at Source (TDS) while making the payments to these parties. Consequently, the assessee was deemed to be in default for the failure to deduct TDS during

Dassault Systemes Simulia Corp, Chennai vs. DCIT International Taxation -1(1), Chennai

The appeal stand allowed in terms of our above order

ITA 365/CHNY/2023[2020-21]Status: DisposedITAT Chennai23 Jan 2024AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.365/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) M/S. Dassault Systems Simulia Corp Dcit C/O. Deloitte Haskins & Sells Llp, International Taxation-1(1), बनाम/ 7Th Floor, Asv Ramana Towers Chennai. Vs. 52, Venkatnarayana Road, Chennai-600 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcd-3705-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S.P. Chidambaram (Advocate)- Ld.Ar !"थ"कीओरसे/Respondent By : Shri Nandakumar (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 23-01-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.P. Chidambaram (Advocate)- Ld.ARFor Respondent: Shri Nandakumar (CIT)-Ld. DR
Section 143(3)Section 144C(5)Section 155(14)Section 199

Bengaluru (DRP) u/s 144C(5) of the Act dated 27-12-2022. The sole substantive grievance of 2 the assessee is denial of Tax Deducted at Source (TDS) credit by lower authorities. The grounds raised by the assessee read as under: 1.1. The order of the learned Assessing Officer

Xen (O&M=M) Ajmer Vidhyut Vitran Nigam Ltd., Ajmer vs. DCIT, CPC (TDS), Ghaziabad

In the result, the appeal of the assesee is dismissed

ITA 1064/JPR/2019[2013-14-24 Q-2]Status: DisposedITAT Jaipur19 Jan 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri NoneFor Respondent: Shri Anup Singh (Addl.CIT)
Section 1Section 200ASection 234Section 234E

making adjustment inrespect of the statement filed 3 XEN (O& M) AVVNL vs. DCIT by the assessee with regard to tax deducted at source by levying fee under Section234E of the Act. 6. In the facts & circumstances of the case the learned A.O. erred in imposing late fee without appreciating

Techmobia Digital Solutions Pvt. Ltd., New Delhi vs. DCIT, Circle-76(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1853/DEL/2022[2013-14]Status: DisposedITAT Delhi18 Jan 2024AY 2013-14

Bench: Dr. B. R. R. Kumar, Shri Yogesh Kumar Us

For Appellant: Sh. Shailesh Gupta, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 194ISection 200(3)Section 201Section 23Section 234ESection 246

raised by the department u/s 200 in terms of failure to comply with Section 200A, which deals with the processing of statement of tax deducted at source u/s 200. First of all, sub section 3 of section 200 provides that the person deducting any sum in accordance with provision ... prescribed time, prepare such statement for such period as may be prescribed. Provision of section 200A provides that where the statement of tax deduction at source has been made by the person deducting any sum u/s 200, then such statement shall be processed in the manner given therein. Clause

Strides Shasun Ltd, Navi Mumbai vs. DCIT Cir 15(3)(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7400/MUM/2017[2013-14]Status: DisposedITAT Mumbai15 Jan 2024AY 2013-14

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.7400 /मुं/2017 (िन.व. 2013-14) Strides Pharma Science Limited [Formerly Known As Strides Arcolab Limited/ Strides Shasun Limited] 201, Devavrata, Sector -17, Vashi, Navi Mumbai – 400 703 Pan: Aadcs-8104-P ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income Tax Circle – 15(3)(2), Mumbai Room No.451, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Nitesh Joshi, Advocate With Shri Ninand Patade "ितवादी "ारा/Respondent By : Shri Anoop Hiwase & Dr. Samuel Pitta सुनवाई क" ितिथ/ Date Of Hearing : 30/10/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 15/01/2024 /01/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Final Assessment Order Dated 30/10/2017 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2013-14. 2 2. The Assessee In Appeal Has Raised Ten Grounds Of Appeal. The Assessee Has Also Raised Additional Grounds Of Appeal Vide Application Dated 26/10/2023. 3. The Ground No.1 Of Appeal Is General In Nature, Hence, Require No Separate Adjudication.

For Appellant: Shri Nitesh Joshi, Advocate with Shri Ninand PatadeFor Respondent: Shri Anoop Hiwase &
Section 143(3)Section 36(1)(va)

assessee, ground No.6 of appeal is dismissed as not pressed. 16. In ground No.7 of appeal, the assessee has assailed short credit of tax deducted at source. We deem it appropriate to restore this issue back to the file of Assessing Officer to verify the records and allow TDS credit

Crisil Ltd, Mumbai vs. Asst CIT RG 9(2)(2), Mumbai

ITA 1345/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Jan 2024AY 2012-13

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleιτα.Νο. 7603/Mum/2012 (A.Y: 2008-09) M/S. Crisil Limited 8Th Floor, Central Avenue Road Hiranandani Business Park Opp. D-Mart, Powai Mumbai- 400076 Pan: Aaaст3151E (Appellant) V. Addl. Cit - 8(1) Aayakar Bhavan, M.K. Road Mumbai- 400020 (Respondent) Ιτα.Νο. 1564/Mum2014 (A.Y: 2009-10) M/S. Crisil Limited Central Avenue Road Hiranandani Business Park Opp. D-Mart, Powai Mumbai- 400076 Pan: Aaaст3151E (Appellant) V. Dy. Cit (Osd) – 8(1) Aayakar Bhavan, M.K. Road Mumbai- 400020 (Respondent)

Section 133(6)Section 144C(5)

turnover" and "Total turnover" while computing deduction under section 10A of the Act 8. Not giving credit in full for the amount of tax deducted at source of Rs. 16,08,00,850 claimed in the revised return of income filed under section

Crisil Ltd, Mumbai vs. DCIT 9(2)(2), Mumbai

ITA 997/MUM/2016[2011-12]Status: DisposedITAT Mumbai10 Jan 2024AY 2011-12

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleιτα.Νο. 7603/Mum/2012 (A.Y: 2008-09) M/S. Crisil Limited V. Addl. Cit - 8(1) 8Th Floor, Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 (Respondent) Pan: Aaaст3151E (Appellant) Ιτα.Νο. 1564/Mum2014 (A.Y: 2009-10) M/S. Crisil Limited V. Dy. Cit (Osd) – 8(1) Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 (Respondent) Pan: Aaaст3151E (Appellant)

Section 133(6)Section 144C(5)

turnover" and "Total turnover" while computing deduction under section 10A of the Act 8. Not giving credit in full for the amount of tax deducted at source of Rs. 16,08,00,850 claimed in the revised return of income filed under section

Asst CIT RG 9(2)(1), Mumbai vs. Crisil Ltd, Mumbai

In the result the issue under

ITA 843/MUM/2015[2010-11]Status: DisposedITAT Mumbai10 Jan 2024AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble

Section 133(6)Section 144C(5)

turnover" and "Total turnover" while computing deduction under section 10A of the Act 8. Not giving credit in full for the amount of tax deducted at source of Rs. 16,08,00,850 claimed in the revised return of income filed under section ... facts and in the circumstances of the case and in law, the AO erred in not giving full credit for the amount of tax deducted at source Page No. 44 ITA.NO. 7603/MUM/2012 (A.Y: 2008-09) ITA.NO. 1180/MUM/2014 (A.Y: 2009-10) & other 6 appeals relating to MSs. Crisil Limited

Crisil Ltd, Mumbai vs. Asst CIT RG 9(2)(2), Mumbai

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1114/MUM/2015[2010-11]Status: DisposedITAT Mumbai10 Jan 2024AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

turnover" and "Total turnover" while computing deduction under section 10A of the Act 8. Not giving credit in full for the amount of tax deducted at source of Rs. 16,08,00,850 claimed in the revised return of income filed under section ... facts and in the circumstances of the case and in law, the AO erred in not giving full credit for the amount of tax deducted at source Page No. 44 ITA.NO. 7603/MUM/2012 (A.Y: 2008-09) ITA.NO. 1180/MUM/2014 (A.Y: 2009-10) & other 6 appeals relating to M/s. Crisil Limited

Crisil Ltd, Mumbai vs. DCIT (OSD) 8(1), Mumbai

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1564/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Jan 2024AY 2009-10

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

turnover" and "Total turnover" while computing deduction under section 10A of the Act 8. Not giving credit in full for the amount of tax deducted at source of Rs. 16,08,00,850 claimed in the revised return of income filed under section ... facts and in the circumstances of the case and in law, the AO erred in not giving full credit for the amount of tax deducted at source Page No. 44 ITA.NO. 7603/MUM/2012 (A.Y: 2008-09) ITA.NO. 1180/MUM/2014 (A.Y: 2009-10) & other 6 appeals relating to M/s. Crisil Limited

DCIT RG (OSD) 8(1), Mumbai vs. Crisil Ltd, Mumbai

ITA 1180/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Jan 2024AY 2009-10

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleιτα.Νο. 7603/Mum/2012 (A.Y: 2008-09) M/S. Crisil Limited 8Th Floor, Central Avenue Road Hiranandani Business Park Opp. D-Mart, Powai Mumbai- 400076 Pan: Aaaст3151E (Appellant) V. Addl. Cit - 8(1) Aayakar Bhavan, M.K. Road Mumbai- 400020 (Respondent) Ιτα.Νο. 1564/Mum2014 (A.Y: 2009-10) M/S. Crisil Limited Central Avenue Road Hiranandani Business Park Opp. D-Mart, Powai Mumbai- 400076 V. Dy. Cit (Osd) – 8(1) Aayakar Bhavan, M.K. Road Mumbai- 400020 (Respondent) Pan: Aaaст3151E (Appellant)

Section 133(6)Section 144C(5)Section 92C(2)

turnover" and "Total turnover" while computing deduction under section 10A of the Act 8. Not giving credit in full for the amount of tax deducted at source of Rs. 16,08,00,850 claimed in the revised return of income filed under section

Crisil Ltd, Mumbai vs. Addl CIT 8(1), Mumbai

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 7603/MUM/2012[2008-09]Status: DisposedITAT Mumbai10 Jan 2024AY 2008-09

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

turnover" and "Total turnover" while computing deduction under section 10A of the Act 8. Not giving credit in full for the amount of tax deducted at source of Rs. 16,08,00,850 claimed in the revised return of income filed under section ... facts and in the circumstances of the case and in law, the AO erred in not giving full credit for the amount of tax deducted at source Page No. 44 ITA.NO. 7603/MUM/2012 (A.Y: 2008-09) ITA.NO. 1180/MUM/2014 (A.Y: 2009-10) & other 6 appeals relating to M/s. Crisil Limited

Neha Aviation Management Private Limited, New Delhi vs. ACIT, Circle-18(1), New Delhi

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

ITA 2969/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Jan 2024AY 2018-19

Bench: Shri N.K.Billaiya & Shri Yogesh Kumar U.S.

Section 143(1)Section 199Section 2(24)Section 36

vide its order dated 10-01-2020 the reduction of the amount of tax credit available on account of tax deducted at source (TDS) amounting to Rs. 68,56,267/- to Rs. 64,01,638/- ignoring the provisions of section 199 of the Act and without considering the reconciliation produced ... relation to the amount of tax credit availed by the appellant in its return of income on account of tax deducted at source (TDS) amounting to Rs. 68,56,267/- to Rs. 64,01,638/-. 8. Finally the amount of income tax refund Rs. 53,42,730/- claimed

M/S. Child Development Project Officer, Shivamogga vs. Income-Tax Officer, TDS Ward, Davangere

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)
Section 250

delay in filing the TDS return. 20. The brief facts of the case are that the assessee is required to file statement of tax deducted at source u/s 200 of the Act in Form No. 24Q/26Q. The assessee deduced tax and filed TDS return in the prescribed form belatedly. Therefore ... read with rule 31A of the Income Tax Rules, 1962 a tax deductor is required to file quarterly statement of such taxes deducted at source by him as TDS and for the period in question, the relevant dates for filing of such statement is as follows:(i) 30th June - 15th

M/S. Bankura District Central Co Operative Bank Ltd., Bankura vs. ITO, Ward-4(4), TDS, Bankura.

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

ITA 1133/KOL/2023[2017-18]Status: HeardITAT Kolkata05 Jan 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy]

Section 133ASection 194ASection 201(1)

remand report furnished by the AO. We also take note of the fact that Form G and Form H of individual depositors, tax deducted at source, explanation of the assessee for not deducting TDS need to be examined at the level of the AO and then correct amount

Mavenir Uk Holdings, United Kingdom vs. ACIT, Circle Int. Taxation 2(2)(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 185/DEL/2023[2013-14]Status: DisposedITAT Delhi05 Jan 2024AY 2013-14

Bench: Sh. Challa Nagendra Prasaddr. B. R. R. Kumar

For Appellant: Sh. Manuj Sabharwal, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 144Section 144CSection 144C(4)Section 147Section 148Section 151Section 234A

Mavenir UK Holdings 12. On the facts and circumstances of the case & in law, the Ld. AO erred in not granting credit of Tax Deducted at Source (TDS) amounting to Rs. 2,89,34,481 in the final assessment order 13. On the facts and circumstances of the case