“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

Limras Lottery & Trading Company Pvt. Ltd, Chennai vs. ITO, Corp. Cricle- 4(1), Chennai

In the result, appeals filed by the assessee are allowed for statistical

ITA 2165/CHNY/2025[2015-16]Status: DisposedITAT Chennai28 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Raghav Menon, Advocate

Section 148Section 194ASection 37

Nos.2163 to 2165/Chny/2025 (AYs 2013-14 to 2015-16) M/s. Limras Lottery & Trading Co. Pvt. Ltd. :: 4 :: received against the tax deducted at source by the bank. According to the AO, since the only income of the assessee is in the form of interest income, he wondered

Limras Lottery & Trading Company Pvt Ltd., Chennai vs. ITO, Corp. Cricle- 4(1), Chennai

In the result, appeals filed by the assessee are allowed for statistical

ITA 2164/CHNY/2025[2014-15]Status: DisposedITAT Chennai28 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Raghav Menon, Advocate

Section 148Section 194ASection 37

Limras Lottery @ Trading Company Pvt Ltd., Chennai vs. ITO, Corp. Circle- 4(1), Chennai

In the result, appeals filed by the assessee are allowed for statistical

ITA 2163/CHNY/2025[2013-14]Status: DisposedITAT Chennai28 Nov 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.Raghav Menon, Advocate

Section 148Section 194ASection 37

Bmg Calcuttawala Jewellers Pvt. Ltd., Indore vs. AO CPC (TDS), ITO TDS(1) Indore, Indore

Appeals are allowed”

ITA 136/IND/2025[2013-14]Status: DisposedITAT Indore27 Nov 2025AY 2013-14

Bench: Shri B.M. Biyani

Section 200Section 200(3)Section 200ASection 200A(1)Section 220(2)Section 234ESection 246ASection 250Section 253

precious stones. The assessee is regularly assessed to the income tax since its inception. 2.4 The assessee had furnished its return of tax deducted at source (TDS) for the Quarter-IV of the financial year 2012-13 pertaining to the Assessment Year 2013-14 electronically in Form Page ... provisions of the I.T Act. The rationale for such amendments in TDS/TCS related provisions have been provided under the heading "E. Rationalization of Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) Provisions " which comprise of 6 paras. Para (Ill) relates to insertion of section 234E

S N Thakkar Infrastructure Private Limited, Mumbai vs. Circle 14(1)(2), Mumbai

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

ITA 4588/MUM/2025[2018 - 19]Status: DisposedITAT Mumbai26 Nov 2025

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2018-19

For Appellant: Mr. Kirit ShethFor Respondent: 12/11/2025

that the assessee had , the Assessing Officer noted that the assessee had , the Assessing Officer noted that the assessee had claimed credit of tax deducted at source in respect of receipts from claimed credit of tax deducted at source in respect of receipts from claimed credit of tax deducted

Microsoft Corporation (India) Private Limited, New Delhi vs. Principal Commissioner of Income Tax, Delhi

In the result, appeal filed by the assessee is allowed

ITA 2933/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20

Section 143(1)Section 143(3)Section 154Section 263

total tax Liability was determined at Rs. 2,76,03,58,446/-, which was discharged by way of tax deducted at source TDS) amounting to Rs.4,50,36,93,631/- and claimed a refund of INR 1,74,33,35,190- in the ROI. S.A. No.332/Del/2025 Microsoft Corporation (India) Private ... total tax liability Vas determined at Rs. 2,76,97,72,939, which was discharged by way of tax deducted at source (TDS) amounting to Rs. 4,46,14,24,735/- and claimed a refund of Rs. 1,69,16,51,800/- in the RROI. Pursuant to this the assessment

Ajay Pal Singh, Noida Gautom Buddh Nagar vs. ITO Ward 1(1) Noida Gbn, Noida

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

ITA 2253/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaajay Pal Singh, Vs. Ito, Ward 1 (1), Village Gadi, Near Dadri Noida. Gautam Budh Nagar - 201 301 Uttar Pradesh). (Pan : Axgps6679A) (Appellant) (Respondent) Assessee By : Shri Vijay Kumar Singla, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 02.09.2025 Date Of Order : 26.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 12.02.2025 For The Assessment Year 2020-21. 2. Brief Facts Of The Case Are, Assessee Had Originally Filed His Return Of Income Declaring Total Income Of Rs.43,88,320/-. Subsequently, Assessee Filed Revised Return On 30.03.2021 Declaring Revised Total Income Of Rs.31,26,700/-. The Return Of Income Was Processed Under Section 143(1) Of The Income-Tax Act, 1961 (For Short ‘The Act’). Subsequently, The Case

For Appellant: Shri Vijay Kumar Singla, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 143(1)Section 156Section 249Section 270ASection 270MSection 276C

impression and there is no loss to the Revenue considering the fact that original income was declared by the assessee as per the tax deducted at source by the employer. It is brought to our notice that assessee also moved application in Form 68 before the AO which

Vijayraghavan Subramanian Iyer, Mumbai vs. Income Tax Officer 27 3 5 Mumbai, Mumbai

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

ITA 3465/MUM/2025[2014-15]Status: DisposedITAT Mumbai25 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain

Section 198Section 250

failed to appreciate that the TDS provisions in sections 198, 199 etc., are machinery ones and not charging ones and hence not all tax deducted at source can be deemed to be income received of the deductee. 5. The Ld. CIT(A) failed to appreciate that though section 198 holds ... that the tax deducted at source shall be deemed to be income received, it does not specify the year in which the said deeming provision applies. 6. The Ld. CIT(A) was not justified in ignoring the assessee's contention that amounts were offered to tax in the year

Vipul Kumar Tulsian, Navi Mumbai vs. ITO Ward 5, Panvel

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

ITA 2431/PUN/2025[2019-20]Status: DisposedITAT Pune24 Nov 2025AY 2019-20

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2431/Pun/2025 धििाारण वर्ा / Assessment Year: 2019-2020 Vipul Kumar Tulsian, Ito Ward 5, Vs F 1203, Patel Heritage, Panvel Kharghar, Sector 7, Navi Mumbai, Navi Mumbai- 410210

For Appellant: Shri Chintan ShahFor Respondent: Shri Umesh Phade-

Section 147Section 250Section 250(6)

various transactions relating to receipt of rent and payments received against contract work reflected in Form No. 26 AS under the details of Tax deducted at source. Ld. Assessing Officer (AO) after validly serving the statutory notice carried out the reassessment proceedings u/s 147 of the Act. The assessee responded

Ajay Kumar Goel, Bengaluru vs. D.C.I.T., Circle - 52(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1533/KOL/2025[2024-2025]Status: DisposedITAT Kolkata24 Nov 2025AY 2024-2025

Bench: Shri George Mathan & Shri Sanjay Awasthiajay Kumar Goel Vs Dcit, Circle-52(1), Kolkata Sobha Magnolia, Flat No.C182, Bannerghatta Main Road, Bengaluru-560029 Pan No. :Aeapg 8383 C (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Abha Agarwal, Fca रधजस्व की ओर से /Revenue By : Shri Sandeep Lakra, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/11/2025 घोषणा की तारीख/Date Of Pronouncement : 24/11/2025

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Sandeep Lakra, Sr. DR

Section 199Section 205

INSTRUCTION NO.275/29/2014-IT(B) SECTION 199 OF THE INCOME-TAX ACT, 1961-DEDUCTION OF TAX AT SOURCE-CREDIT FOR TAX DEDUCTED-NON-DEPOSIT OF TAX DEDUCTED AT SOURCE INSTRUCTION NO.275/29/2014-IT-(B), DATED 1-6-2015 Grievances have been received by the Board from many taxpayers that in their cases the deductor ... such deduction of tax to these taxpayers and consequent raising of demand. 2. As per Section 199 of the Act credit of Tax Deducted at Source is given to the person only if it is paid to the Central Government Account. However, as per Section

Florida Retirement System, Mumbai vs. Assistant Commissioner of Income Tax International Taxation -2(3)(1), Mumbai

The appeal stands allowed in the aforesaid terms

ITA 1866/MUM/2025[2022-23]Status: DisposedITAT Mumbai21 Nov 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115ASection 144Section 144CSection 234Section 234BSection 270ASection 70Section 70(2)

term capital loss and also endorsed the addition of dividend on ADR and GDR to the total income, while directing that credit of tax deducted at source be granted only subject to strict compliance of rule 37BA of the Income Tax Rules. Consequent to these directions, a final assessment order ... issue relates to the addition of dividend income earned in respect of ADR and GDR holdings and the consequential denial of credit for tax deducted at source. The assessee is a non resident 12 Florida Retirement System investor in such depository receipts, whose underlying assets are equity shares of Indian

Nippon Koei Co. Ltd., Begumpet vs. ADIT (International Taxation)- 2, Hyderabad

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

ITA 670/HYD/2023[2021-22]Status: DisposedITAT Hyderabad20 Nov 2025AY 2021-22

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.670/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) M/S Nippon Koei Co. Ltd Vs. Adit (International Hyderabad Taxation)-2, Pan:Aabcn8434F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gsv Prasad, Anand Swaroop & S K Mohanty, Cas राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 27/10/2025 घोषणा की तारीख/Pronouncement: 21/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri GSV Prasad, Anand Swaroop and S K Mohanty, CAsFor Respondent: : Smt. U. Mini Chandran, CIT(DR)

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(13)Section 144C(5)Section 201Section 37(1)Section 40Section 44D

made by the Ld. AO on account of interest paid under section 201(1A) of the Act for delay in deposit of tax deducted at source (“TDS”). The Ld. AR contended that such interest is compensatory Page 3 of 20 ITA No 670 of 2023 Nippon Koei

Daiwa Capital Markets India Private Limited, Lower Parel vs. Asst Commissioner of Income Tax Circle 4 1 1 Mumbai, Mumbai

In the result, appeal filed by the assessee is allowed in above terms

ITA 5338/MUM/2025[2013-14]Status: DisposedITAT Mumbai20 Nov 2025AY 2013-14

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhandaiwa Capital Markets India Acit Circle 4(1)(1), Private Limited Room No. 640, 6Th Floor, Office No. N10 & N11, 9Th Floor, Vs. Aayakar Bhavan, M.K. Road, Dextrus-Peninsula Tower, Peninsula Mumbai-400 020 Corporate Park, G. K. Marg, Lower Parel, Delisle Road, Mumbai-400 013 Pan: Aaccd7178B (Appellant) (Respondent) Assessee Represented By : Ms. Shivali Mhatre, Ld. Ar Department Represented By : Shri Annavaram Kosuri, Ld. Dr Date Of Conclusion Of Hearing : 03.11.2025 Date Of Pronouncement : 20.11.2025

Section 143(3)Section 250

Rules, thus, clearly lays down the following conditions for giving credit for TDS: Daiwa Capital Markets India Private Limited (3) (i) Credit for tax deducted at source and amount paid to the Central Government shall be given for the assessment year for which such income is assessable. (4) Credit ... tax deducted at source and paid to the account of the Central Government shall be granted on the basis of – (i) the information relating to deduction of tax furnished by the deductor to the income tax authority or the person authorised by such authority; and (ii) the information

Reliance Commercial Dealers Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 8(1)(1), Mumbai

In the result, appeal of the assessee stands allowed

ITA 3800/MUM/2025[2021-22]Status: DisposedITAT Mumbai20 Nov 2025AY 2021-22

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 244A

grant of refund. 6.1. The Ld. AR submitted that CPC determined refund of Rs. 2,58,66,205/- on account of the tax deducted at source and tax collection at source for 18 months i.e., 01/04/2021 to 22/09/2022 which is up to the date of intimation issued

Swiss Re Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, (International Taxation) Circle - 4(2)(2), Mumbai

In the result, we hold that the assessee does not have any permanent establishment in India, whether as fixed place

ITA 4092/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Nov 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 144CSection 9(1)(i)

SRGBS as FTS under Article 12. Grounds 8 to 11 assail, respectively, the rate of tax on alleged FTS, short credit of tax deducted at source, short grant of interest under section 244A, and treatment of a refund amount as already issued. Ground 12 challenges initiation of penalty under section ... tax rate of 10.92 percent applied on such income instead of 10 percent provided in the treaty. Ground 9 alleges short credit of tax deducted at source. Grounds 10 and 11 challenge interest charged under sections 234A and 234B as consequential. Ground 12 again assails initiation of penalty under section

Swiss Re Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, (International Taxation) Circle - 4(2)(2), Mumbai

In the result, we hold that the assessee does not have

ITA 3178/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Nov 2025AY 2020-21

Section 144CSection 9(1)(i)

Faurecia Emissions Control Technologies India Private Limited, Chennai vs. Assistant / Deputy Commissioner of Income Tax - Corporate Circle 1(1) Che, Chennai

In the result, the appeal of the assessee is allowed

ITA 1223/CHNY/2025[2023-24]Status: DisposedITAT Chennai14 Nov 2025AY 2023-24

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1223/Chny/2025 Assessment Years: 2023-24 Faurecia Emissions Control Assistant Commissioner Of Technologies India Pvt Ltd, Income Tax, 1St Floor, No.634, Karumuthu Center, Corporate Circle-1(1), Anna Salai, Nandanam, Chennai. Chennai-600 035 [Pan: Aaaca8450F] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.Siddhesh Chaugula, C.A. प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 04.09.2025 घोषणा की तारीख /Date Of Pronouncement : 14.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.Siddhesh Chaugula, C.AFor Respondent: Ms.R.Anitha, Addl.CIT

Section 139Section 139(9)Section 142Section 143Section 143(1)Section 143(1)(a)

assessee shall be determined after adjustment of the tax 97[, interest and fee], if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, 98[any relief allowable under section 89,] any relief allowable under an agreement under section

Dattani Construction, Mumbai vs. ITO Ward 42(1)(2), Mumbai

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

ITA 2107/MUM/2025[2011-12]Status: DisposedITAT Mumbai12 Nov 2025AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2011-12

For Appellant: Mr. Prateek JainFor Respondent: 03/11/2025

Section 148

sums by way of rent and interest, along with credit received certain sums by way of rent and interest, along with credit for tax deducted at source (TDS), as summarised below: for tax deducted at source (TDS), as summarised below: for tax deducted at source (TDS), as summarised below: Name ... entitled to claim onsideration is whether the assessee is entitled to claim onsideration is whether the assessee is entitled to claim credit of tax deducted at source (TDS) in respect of amounts credit of tax deducted at source (TDS) in respect of amounts credit of tax deducted at source

Yogesh Gandhi, New Delhi vs. ACIT, Circle Intl Tax -1(3)(1), Delhi

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

ITA 2671/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Nov 2025AY 2023-24

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Yogesh Gandhi, Vs. Acit, Circle, C – 2/14, Safdarjung Development Area, International Tax 1(3)(1), New Delhi – 110 021. New Delhi. (Pan : Aaipg4922F) (Appellant) (Respondent) Assessee By : Shri Rishabh Ostwal, Advocate Shri Deepak Ostwal, Ca Revenue By : Shri Vikram Singh Sharma, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 12.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Delhi - 42 [“Ld. Cit(A)”, For Short] Dated 11.03.2025 For The Assessment Year 2023-24. 2. Brief Facts Of The Case Are, Assessee Is An Nri & Also Having Income From Rent & Interest During The Year Under Consideration. The Assessee Had Sold A Property During Fy 2018-19 At Rs.2,97,50,000/- & Declared His Income In Its Return Of Income For Ay 2019-20. During The Fy 2018-

For Appellant: Shri Rishabh Ostwal, AdvocateFor Respondent: Shri Vikram Singh Sharma, Sr. DR

Section 143(1)Section 143(3)

parte intimation under section 143(1) passed by the ADIT, CPC, Bengaluru; and 2. Direct the Respondent to allow full credit of Tax Deducted at Source (TDS) amounting to Rs.23,92,000/- pertaining to the payment of Rs.1.00 crore 5 received during AY 2023-24, which is part ... declaring the full value in AY 2019-20 and assessee has paid the due tax after taking credit only to the extent of tax deducted at source by the purchaser which assessee has brought to our notice at page 68 of the paper book which is Form 26AS in which

Mani Madhukar Bansal, Telangana vs. ACIT, Circle- Int. Tax 1(1)(2), Delhi

In the result the appeal filed by the assessee is allowed

ITA 2637/DEL/2025[2024-25]Status: DisposedITAT Delhi12 Nov 2025AY 2024-25

For Appellant: Shri Pankaj Sarogi, AdvocateFor Respondent: Shri Vikram Singh Sharma, Sr. DR

Section 143(1)Section 192Section 234B

followed the provisions of Chapter XVII and failed to comply, the tax authorities have denied the TDS on the basis that the tax deducted at source was not reflected in Form 26AS as well as assessee failed to submit relevant Form 16 from the employer. It is fact on record ... this Court allowed the same by holding that the petitioner-assessee deductee is entitled to credit of the tax deducted at source with respect to amount of TDS for which Form No. 16A issued by the employer deductor has been produced and consequently department is directed to give credit