“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

D V Properties Pvt. Ltd, Surat vs. Dy. Commissioner of Income Tax, CC-1(1)(1), Surat

ITA 519/SRT/2023[2015-16]Status: DisposedITAT Surat20 Nov 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.519/Srt/2023 (Ay 2015-16) (Hearing In Physical Court) D.V. Properties Pvt, Ltd. Deputy Commissioner Of 748-749 Golden Plaza Market, Income Tax, Circle-1(1)(1) Vs Ring Road, Surat-395002 Surat, Aaykar Bhavan, Nr. Pan No. Aaacd 8392 B Majura Gate, Opp. New Civil Hospital, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 133(6)Section 143(2)Section 143(3)Section 254(1)Section 69C

interest expenses, the assessee submitted that Assessing Officer 5 D.V. Properties Pvt. Ltd. ignored the documentary evidence that interest was paid after making Tax Deducted at Sources was deposited in Central Government Account. The Assessing Officer has not made any investigation of fact and doubted the genuineness of transaction

Hasmukhbhai Kadvabhai Ramani, Surat vs. Income Tax Officer, Ward - 2(3)(2), Surat

In the result, the appeal of the assessee is allowed

ITA 570/SRT/2023[2016-17]Status: DisposedITAT Surat10 Nov 2023AY 2016-17

Bench: Shri Pawan Singhआ.अ.सं./Ita No.570/Srt/2023 (Ay 2016-17) (Hearing In Hybrid) Hasmukhbia Kadvabhai Ramani Income Tax Officer, P.No.180 Shantivan Society, Nr. Ward-2(3)(2), Surat, Vs Jakat Naka, Sarthana Jakat Aaykar Bhavan, Majura Naka, Surat-395006 Gate, Surat-395001 Pan No: Ajjpr 0148 L अपीलाथ"/Appellant ""यथ" /Respondent

Section 10(27)Section 143(3)Section 254(1)Section 28Section 34Section 56Section 56(2)(viii)

further verification, the Assessing Officer found that assessee has received total interest income of Rs.43,70,222/- from State Government on which Tax Deducted at Sources. The Assessing Officer by issuing show cause notice asked the assessee as to why 3 Hasmukhbhai K Ramani the total entire receipt

Kotak Investment Advisors Limited, Mumbai vs. DCIT, CPC, CPC Bengalore

In the result, the appeal by the assessee is allowed

ITA 2571/MUM/2023[2016-17]Status: DisposedITAT Mumbai09 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgrawalFor Respondent: Shri P.D. Choughule

Section 139(1)Section 143(1)Section 244ASection 244A(1)(a)Section 24ASection 250

assessee was processed vide intimation dated 08/12/2017 issued under section 143(1) of the Act accepting the returned income. Since the tax deducted at source was higher than the aggregate income tax liability of the assessee, a refund of Rs. 1,77,42,107 was granted to the assessee ... evident that the total tax liability was computed at Rs. 2,07,52,534 while that tax deducted at source was Rs. 3,84,94,641. It is further evident that the self-assessment tax was Nil. Thus, it is sufficiently discernible from the record that the refund issued

Tata Power Delhi Distribution Ltd., Delhi vs. DCIT, Circle-25(1), Delhi

In the result, the Assessee’s appeal for AY 2013-14 stands partly allowed for statistical purposes and appeal for AY 2014-

ITA 5781/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Nov 2023AY 2014-15

Bench: Hon’Ble Justice C.V. Bhadang & Shri G.S. Pannu, Hon’Ble

Section 56Section 80I

allowed by the AO).” 7.1 In the said ground, the grievance of the assessee is with regard to non-grant of credit for Tax Deducted at Source. This Ground involves factual appreciation of affairs, and therefore the same is restored back to the Assessing Officer with the directions to allow

Tata Power Delhi Distribution Ltd., Delhi vs. DCIT, Circle-25(1), Delhi

In the result, the Assessee’s appeal for AY 2013-14 stands partly allowed for statistical purposes and appeal for AY 2014-

ITA 5780/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Nov 2023AY 2013-14

Bench: Hon’Ble Justice C.V. Bhadang & Shri G.S. Pannu, Hon’Ble

Section 56Section 80I

ACIT, Central- 25(1), New Delhi vs. Tata Power Delhi Distribution Ltd., New Delhi

In the result, the Assessee’s appeal for AY 2013-14 stands partly allowed for statistical purposes and appeal for AY 2014-

ITA 5769/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Nov 2023AY 2014-15

Bench: Hon’Ble Justice C.V. Bhadang & Shri G.S. Pannu, Hon’Ble

Section 56Section 80I

ACIT, Central- 25(1), New Delhi vs. Tata Power Delhi Distribution Ltd., New Delhi

In the result, the Assessee’s appeal for AY 2013-14 stands partly allowed for statistical purposes and appeal for AY 2014-

ITA 5768/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Nov 2023AY 2013-14

Bench: Hon’Ble Justice C.V. Bhadang & Shri G.S. Pannu, Hon’Ble

Section 56Section 80I

Deputy Commissioner of Income Tax 12(2)(2), Mumbai vs. Group M Media (India) Private Limited, Mumbai

In the result the appeal filed by the revenue and cross objection filed by the assessee are stand dismissed

ITA 3087/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2023AY 2011-12

Bench: Aby T Varkey & Shri Amarjit Singhco No. 137/Mum/2021 (A.Y. 2011-12) Group M Media (India) Vs. Dcit-12(2)(2) Pvt. Ltd. Room No. 145, 1 St Floor, 8Th Floor, Commerz Aayakar Bhavan, International Business M.K. Road, Park, Oberoi Garden Mumbai-400020 City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Dcit-12(2)(2) Vs. Group M Media (India) Room No. 145, 1 St Floor, Pvt. Ltd. Aayakar Bhavan, 8Th Floor, Commerz M.K. Road, International Business Mumbai-400020 Park, Oberoi Garden City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Appellant By : Shri. Nikhil Tiwari Respondent By : Shri. Ganesh Rakh Date Of Hearing 27.10.2023 Date Of Pronouncement 31.10 .2023

For Appellant: Shri. Nikhil TiwariFor Respondent: Shri. Ganesh Rakh

Section 143(2)Section 143(3)Section 36(1)(iii)

maintenance and upkeep of premises for the unexpired period of lease due to early vacation of lease premises, on the ground that no Tax Deducted at Source (TDS) was deducted under Section 1941 of the Act. 4. erred in disallowing the lease rental expenditure and maintenance and upkeep of premises

DCIT 14 1 1, Aayakar Bhawan vs. L & T Infrastructure Finance Company Ltd, Mumbai 400098

In the result, we do not find any infirmity in the order of the Learned CIT-A in directing deletion of disallowance of Rs

ITA 2384/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2023AY 2014-15

Bench: Before Shri Aby T Varkey, Jm & Shri Shri Prashant Maharishi, Am

For Appellant: NoneFor Respondent: Shri Manoj Kumar Sinha, D.R

Section 143(2)Section 143(3)

were cited and discussed by him. Accordingly, the above disallowance was deleted. 09. The assessee was also aggrieved about the short granting of tax deducted at source of Rs.37,99,088,415/-. The assessee submitted that it has claimed total TDS credit of Rs.168,45,14,220/- and additional tax

Warner Bros. International Television Distribution Inc., Mumbai vs. Assistant Commissioner of Income Tax (Internationa Taxation )-4(3)(2), Mumbai

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

ITA 848/MUM/2023[2014-2015]Status: DisposedITAT Mumbai27 Oct 2023AY 2014-2015

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Manuj SabharwalFor Respondent: 10.10.2023

Section 143(3)Section 144CSection 148Section 250

there is no amount of tax sought to be evaded. 3 The entire tax payable on assessed income is paid by way of tax deducted at source. On the facts and in the circumstances of the case and in law, the ld. A.O. as 4 well

Delhi Policy Group (Reg), New Delhi vs. ITO(E), Ward 1(3), Delhi

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

ITA 191/DEL/2023[2013-14]Status: DisposedITAT Delhi26 Oct 2023AY 2013-14

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: Shri S. Krishnan, AdvocateFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 10(37)Section 12ASection 143(1)Section 154Section 250Section 28Section 34

section 10(37) in respect of 2 enhanced compensation on acquisition of land. The assessee also claimed credit for a sum being the tax deducted at source in respect of interest income declared in the return of income. The Assessing Officer processed the case under section 143(1) without making

Assistant Commissioner of Income Tax, Cir - 1(3), Surat vs. Rajgreen Infralink LLP, Surat

In the result, the ground No

ITA 375/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.257 & 375/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Rajgreen Infralink Llp Deputy Commissioner Of 29-30, Sai Baba Shraddha Nagar, Income Tax, Circle-1(3) Nr. Choksi Wadi, New Rander Road, Surat, Aaykar Bhavan, Adajan, Surat-395009 Majura Gate, Surat-395001 Pan No. Aavfr 8064 N Assistant Commissioner Of Income- Rajgreen Infralink Llp Vs Tax, Circle-1(3), Surat, Room No. 29-30, Sai Baba Shraddha 301, 3Rd Floor, Anavil Business Nagar, Nr. Choksi Wadi, Centre, Hazira Road, Adajan, New Rander Road, Adajan, Surat-395009 Surat-395009 Pan No. Aavfr 8064 N अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

furnished all details in the comprehensive sheet mentioned; the name of the lender, PAN, amount of loan, repayment of loan, interest paid and Tax Deducted at Source (TDS in short) and the closing balance as on 31.03.2018 and complete pdf folder consisting of duly signed of confirmation of ITR, relevant ... furnished all details in the comprehensive sheet mentioned; the name of the lender, PAN, amount of loan, repayment of loan, interest paid and Tax Deducted at Source (TDS in short) and the closing balance as on 31.03.2018 and complete pdf folder consisting of duly signed of confirmation of ITR, relevant

Rajgreen Infralink LLP, Surat vs. Dy. Commissioner of Income Tax, Circle - 1(3), Surat

In the result, the ground No

ITA 257/SRT/2023[2018-19]Status: DisposedITAT Surat26 Oct 2023AY 2018-19

Section 143(3)Section 254(1)Section 68

Vasani Enterprises, Thane vs. ACIT Circle 2, Kalyan

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

ITA 2113/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Oct 2023AY 2016-17

Bench: Shri Pavan Kumar Gadale

For Appellant: Shri. Shriram Bajaj.ARFor Respondent: Shri G.V. Ninawe, Sr. DR

Section 139(1)Section 143(1)Section 250Section 40Section 43B

Rs.8,75,161/- u/s 40(a)(ia) being 30% of the contract payments of Rs.10,15,813/- allegedly for non payment of the Tax Deducted at Source there from, before the due date specified for filing the return of income u/s 139(1)Your appellant submits that the payment ... tax deducted at source from contract payments was made within the due date specified u/s 139(1). Your appellant, therefore, prays that the disallowance made as above be deleted. 4. Addition on account of disallowance of unpaid TDS of Rs.5,34,874/- u/s 43B(a). On the facts

Concentrix Services India Private Limited (Formerly Known As Minacs Private Limited, Minacs Limited & Adity Birla Minacs Worldwide Limited ), Mumbai vs. Joint Commissioner of It (OSD)10(2)(2)Assistant Commissioner of Income Tax-9(2)(2), Mumbai

ITA 5764/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-13

For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia

Section 143(3)Section 144C(3)Section 92(1)Section 92B

income. 18.1. On perusal of order impugned, we find that the CIT(A) had directed the Assessing Officer to allow credit for tax deducted at source as per the provisions of the Act holding as under: “13.1. I have considered the above, the contention raised by the Appellant through this ... provisions of the Act. Further, the Assessing Officer is directed to confront the Assessee and seek explanation before denying credit of tax deducted at source. In terms of the aforesaid, Ground No. 4 raised by the Assessee is allowed for statistical purposes. Ground No. 5 19. Ground No. 5 raised

Concentrix Services India Private Limited (Formerly Known As Minacs Private Limited, Minacs Limited & Adity Birla Minacs Worldwide Limited ), Mumbai vs. Deputy Commissioner of Income Tax-10(2)(2), Mumbai

ITA 5260/MUM/2017[2011-12]Status: DisposedITAT Mumbai18 Oct 2023AY 2011-12

For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia

Section 143(3)Section 144C(3)Section 92(1)Section 92B

The Asstt. Director Income Tax, Cen. Circle-2, Rajkot-Gujarat vs. M/S Backbone Projects Ltd., Ahmedabad

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

ITA 567/RJT/2014[2011-12]Status: DisposedITAT Rajkot18 Oct 2023AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 132(4)Section 271A

approximately to Rs. 62 lakhs. Due to scarcity of funds, the assessee company is not possible to make payment of tax. However the Tax Deducted at Source from rent, interest and contract receipts all amounting to Rs. 1,20,82,926/- is more than the tax demand and further ... letter dated 25-02- 2013 thereby confirmed the penalty levied u/s. 271AAA of the Act. The Assessing Officer also failed to consider Tax Deducted at Source of Rs. 1,20,82,926/- which is more than the tax demand, therefore no question of invoking 271AAA of the Act. Thus

Backbone Projects Ltd., Ahmedabad vs. The Dy. Commr. Income Tax, Cen. Circle-II, Rajkot-Gujarat

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

ITA 535/RJT/2014[2011-12]Status: DisposedITAT Rajkot18 Oct 2023AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 132(4)Section 271A

Ups Express Private Limited (Formerly Known As Ups Jetair Express Private Limited), Mumbai vs. Dy.CIT 3(1) (1) Addl/Jt/Dy/CIT/ITO/NFAC-Delhi, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2439/MUM/2022[2018-19]Status: DisposedITAT Mumbai16 Oct 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Ups Express Pvt. Ltd. (Formerly Known As Ups Jetair Dcit-3(1)(1) Express Pvt. Ltd. Aaykar Bhavan, M.K. Road, 6-A, Shyam Off Jvlr, Majas Vs. Mumbai-400020 Village, Jogeshwari(E) Mumbai-400060 (Appellant) (Respondent) Pan No. Aaacu4322N Assessee By : Shri Nitesh Joshi Revenue By : Shri Dhiraj Kumar Date Of Hearing: 18.07.2023 Date Of Pronouncement : 16.10.2023

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Dhiraj Kumar

Section 131

various projects conducted by the assessee. The assessee also paid a certain amount as interest for the delay in the payment of Tax Deducted at Source (TDS). All these expenses were cross-charged by the assessee to Tesco Stores Limited, UK who reimbursed the same at cost, without any mark ... with respect to dividend distribution tax is allowed with above direction. 49. Ground number 6 is with respect to the short grant of tax deducted at source of ₹ 49,985/–. As this issue was not before the learned assessing officer at the time of passing of the draft assessment order

Million Traders Bhopal P Ltd, Bhopal vs. The ACIT, CPC, Bengaluru

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

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore12 Oct 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

deduction was made. Under sub Section (3) of Section 199, the CBDT may, for the purpose of giving credit in respect of tax deducted at source or paid in terms of the provisions of Chapter XVII of the Act, make such rules as may be necessary, including the rules ... introduced w.e.f. 01.04.2009 by Income Tax (Sixth Amendment) Rule, 2009, by the CBDT) is as follows:- "Credit for tax deducted at source for the purpose of Section 199. 37BA. (1) Credit for tax deducted at source and paid to the Central Government in accordance with the provisions of Chapter XVII