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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

Spe India Films Holding Llc, Mumbai vs. ACIT (Intl Tax) -4(2) (2), Mumbai

In the result ground no-2 raised by the assessee- is fully allowed

ITA 457/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Sept 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Gagan Goyalspe India Films Holding Llc C/O, Deloitte Haskins & Sells Llp One International Centre, Tower No.3, 27Th Floor-32Nd Floor, Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400013. Pan: Aaocs1827L ...... Appellant Vs. Acit (International Taxation)-4(2)(2) 16Th Floor, Air India Building, Narimaon Point, Mumbai-400021. ..... Respondent Appellant By : Sh. P.J. Pardiwala/Paras Savla Respondent By : Sh. A.K. Keshari Date Of Hearing : 27/06/2022 Date Of Pronouncement : 21/09/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-2, Mumbai [Hereinafter Referred To As [‘Drp’] Dated 06.01.2022 For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “The Appellant, Objects To The Order Dated 19 January 2022 Passed Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (Act) Passed By The Learned Assistant Commissioner Of Income-Tax (International Taxation) - 4(2)(2), Mumbai

For Appellant: Sh. P.j. Pardiwala/Paras SavlaFor Respondent: Sh. A.K. Keshari
Section 143(3)Section 234BSection 234CSection 270ASection 9(1)(vi)

additional tax computed thereon, and determine the total income of the Appellant and its tax liability accordingly. 3. Short credit for tax deducted at source 3 ITA No. 457 Mum 2022-SPE India Films Holding LLC 3.1. The learned ACIT has erred in not granting appropriate credit for Taxes Deducted

ACIT Cent. Cir 5(4), Mumbai vs. M/S. Wadhwa Construction & Infrastructure Pvt. Ltd, Mumbai

In the result, all the appeals of the assessee as well as learned Assessing Officer are dismissed

ITA 227/MUM/2022[2016-17]Status: DisposedITAT Mumbai21 Sept 2022AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Jitendra Jain, ARFor Respondent: Shri Ajay Singh, DR
Section 132Section 153ASection 194ISection 2Section 40Section 69C

learned CIT (A) that payment made by the assessee for purchase of land amounting to ₹7,03,96,000/- is not subject to tax deduction at source under Section 194IA and accordingly, the disallowance under Section 40(a)(ia) of the Act was deleted allowing the assessee to increase ... solitary ground against confirmation of disallowance of ₹37,02,693/- under Section 37(1) of the Act being interest on late payment of tax deduction at source. 025. The learned Assessing Officer has filed appeal in ITA No.227/Mum/2022 wherein the expenditure of Wadhwa Construction & Infrastructure

Poonam Property Chs Ltd, Mumbai vs. CPC/ITO, 22(2)(1), Mumbai

In the result, appeal filed by the assessee is allowed with a direction to A

ITA 552/MUM/2022[2015-16]Status: DisposedITAT Mumbai19 Sept 2022AY 2015-16

Bench: Shri Kuldip Singh & Shri Gagan Goyalpoonam Property Chs Ltd. B-2, Poonam Properties Chs Ltd. Dr. Annie Besant Road, Worli, Mumbai-400018 Pan: Aaaap2735Q ...... Appellant Vs. Cpc/Ito-22(2)(1), 3Rd Floor, Piramal Chambers, Lalbaug, Mumbai-400020. ..... Respondent Appellant By : Sh. N.R. Agarwal Respondent By : Sh. Ashish Kumar, Sr. Dr Date Of Hearing : 07/07/2022 Date Of Pronouncement : 19/09/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), Mumbai [Hereinafter Referred To As (‘Cit(A)] Dated 05.11.20218 For The Assessment Year (Ay) 2015-16. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(A) Erred In Confirming The Addition Of Rs. 20,85,481/- For Which Deduction Was Claimed U/S. 80P(2)(D) For Interest Earned From Co-Op. Bank.”

For Appellant: Sh. N.R. AgarwalFor Respondent: Sh. Ashish Kumar, Sr. DR
Section 10ASection 139Section 139(4)Section 142Section 143(1)(a)Section 154Section 80PSection 80P(2)(d)Section 89

assessee shall be determined after adjustment of the tax [, interest and fee], if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, [any relief allowable under section 89,] any relief allowable under an agreement under section 90 or section

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1479/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

statement of TDS within the time prescribed u/s 200(3) or Section 206C(3). Section 200A deal with processing of statements of tax deducted at source. A clause (c) has been inserted into this Section by Finance Act, 2015 with effect from 01/06/2015 which provide that the fees ... Income Tax Rules, 1962 (hereinafter referred to as 'Rules') 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 July

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1478/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

statement of TDS within the time prescribed u/s 200(3) or Section 206C(3). Section 200A deal with processing of statements of tax deducted at source. A clause (c) has been inserted into this Section by Finance Act, 2015 with effect from 01/06/2015 which provide that the fees ... Income Tax Rules, 1962 (hereinafter referred to as 'Rules') 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 July

Late Shri Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1477/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

statement of TDS within the time prescribed u/s 200(3) or Section 206C(3). Section 200A deal with processing of statements of tax deducted at source. A clause (c) has been inserted into this Section by Finance Act, 2015 with effect from 01/06/2015 which provide that the fees ... Income Tax Rules, 1962 (hereinafter referred to as 'Rules') 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 July

Late Shri Jayeesh Thar, Mumbai vs. Income Tax Officer, TDS Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1476/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

statement of TDS within the time prescribed u/s 200(3) or Section 206C(3). Section 200A deal with processing of statements of tax deducted at source. A clause (c) has been inserted into this Section by Finance Act, 2015 with effect from 01/06/2015 which provide that the fees ... Income Tax Rules, 1962 (hereinafter referred to as 'Rules') 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 July

DCIT Cir 6(1)(1), Mumbai vs. Aditya Birla Money Mart Ltd, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purposes and Cross Objection of the assessee is partly allowed

ITA 4256/MUM/2016[2011-12]Status: DisposedITAT Mumbai19 Sept 2022AY 2011-12
Section 143(3)

opinion of the ld. AO was liable for deduction of tax at source @10% in terms of Section 194J of the Act. Since, tax deduction at source was not complied with by the assessee, the ld. AO proceeded to disallow the same u/s.40(a)(ia) of the Act. The assessee ... interest of justice, we hold that assessee would be liable for deduction of this expenditure in the year in which the tax deducted at source had been duly remitted to the account of the Central Government. Accordingly, the ground raised in the cross objection of the assessee is partly allowed

DCIT - 10(3)(2), Mumbai vs. Phonographic Performance Ltd., Mumbai

In the result, both, the appeal of the revenue and the cross objection filed by the assessee are dismissed

ITA 2976/MUM/2018[2011-12]Status: DisposedITAT Mumbai12 Sept 2022AY 2011-12

Bench: Shri Amarjit Singh () & Smt. Kavitha Rajagopal ()

Section 143(3)Section 148Section 250Section 33

been deducted at source and paid to the Central Government and /[he 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." 4.4.6 It is also submitted that

Titan Industries Limited, Hosur vs. JCIT, Chennai

The appeal stands partly allowed in terms of our above order

ITA 2239/CHNY/2012[2008-09]Status: DisposedITAT Chennai09 Sept 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Suryanarayana (Sr. Advocate) for Ms. Manasa Ananthan (Advocate) - Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) –Ld. DR
Section 143(3)Section 14ASection 92A(1)

software appellant cannot sell the software nor can it be used in any other computer system. Ground 6: Short grant of Tax deducted at source (‘TDS’) amount: Rs. 1,103,588 a. The learned AO erred in not granting the credit for taxes deducted at source amounting to Rs.1 ... learned AO ought to have relied on Form No.16A issued by the deductors while giving effect to the taxes deducted at source. Ground 7: Calculation of Interest on resulting adjustment The learned AO erred in charging the interest under section 234C as consequential in nature and not on the returned

Deputy Commissioner of Income Tax - Central Circle-1(3), Bangalore vs. M/S. Manyata Promoters Private Limited (Erstwhile Embassy Office Parks Private Limited ), Bangalore

In the result, the assessee’s appeal is allowed for statistical purposes, while the revenue’s appeal is dismissed

ITA 573/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri V S Chakrapani, CIT(DR)
Section 115JSection 143(2)Section 14ASection 154Section 232

assessee noticed from the assessment order that the AO did not give credit to the extent of Rs.4,02,70,802 towards tax deducted at source (TDS) which is claimed by the assessee in the return of income and therefore the assessee filed rectification petition before ... Income-tax (OSD)-Central Circle 1(3), Bengaluru (‘Ld. AO') has erred in law and on facts in not granting the credit for tax deducted at source in the order passed under section 154 of ITA Nos. 548 & 573/Bang/2022 Page 4 of 10 the Act, amounting

M/S. Manyata Promoters Private Limited (Erstwhile Embassy Office Parks Private Limited Since Merged With Manyata Promoters Private Limited), Bangalore vs. Joint Commissioner of Income Tax (OSD)- Central Circle-1(3), Bangalore

In the result, the assessee’s appeal is allowed for statistical purposes, while the revenue’s appeal is dismissed

ITA 548/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Sept 2022AY 2017-18

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2017-18

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri V S Chakrapani, CIT(DR)
Section 115JSection 143(2)Section 14ASection 154Section 232

assessee noticed from the assessment order that the AO did not give credit to the extent of Rs.4,02,70,802 towards tax deducted at source (TDS) which is claimed by the assessee in the return of income and therefore the assessee filed rectification petition before ... Income-tax (OSD)-Central Circle 1(3), Bengaluru (‘Ld. AO') has erred in law and on facts in not granting the credit for tax deducted at source in the order passed under section 154 of ITA Nos. 548 & 573/Bang/2022 Page 4 of 10 the Act, amounting

Grama Vidyodaya Sangha (Regd), Mysuru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 345/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri K. Kotresh, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 10Section 11Section 12ASection 12A(2)Section 143(1)Section 234A

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, any tax paid on self-assessment and any amount paid otherwise by way of tax or interest, then, without prejudice ... enacts that where a return has been made under section 139, or in response to a notice under section 142(1),-- - any tax deducted at source. - any advance tax paid, - any tax paid on self-assessment and - any amount paid otherwise by way of tax or interest, then without prejudice

Karnataka Grameen Bank, Shirangala vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 672/BANG/2022[2013-14 (26Q-Q3)]Status: DisposedITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

NFAC/2011- ITA 672/Bang/2022 SHIRANGALA BLRK12471E 2012-13 26Q Q3 3612 12/10069713 17-Jun-22 01-08-2022 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for AY 2013-14 to 2015-16 (Financial Years 2012-13 to 2015-16) in respect ... section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 3. Aggrieved

Karnataka Grameen Bank, Sakaleshpura vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 671/BANG/2022[2013-14 (26Q-Q4)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

NFAC/2011- ITA 672/Bang/2022 SHIRANGALA BLRK12471E 2012-13 26Q Q3 3612 12/10069713 17-Jun-22 01-08-2022 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for AY 2013-14 to 2015-16 (Financial Years 2012-13 to 2015-16) in respect ... section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 3. Aggrieved

Karnataka Grameen Bank, Kuvempunagar (Hsn) vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 670/BANG/2022[2014-15 (26Q-Q4)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

NFAC/2011- ITA 672/Bang/2022 SHIRANGALA BLRK12471E 2012-13 26Q Q3 3612 12/10069713 17-Jun-22 01-08-2022 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for AY 2013-14 to 2015-16 (Financial Years 2012-13 to 2015-16) in respect ... section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 3. Aggrieved

Karnataka Grameen Bank, Kuvempunagar (Hsn) vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 669/BANG/2022[2013-14(26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

NFAC/2011- ITA 672/Bang/2022 SHIRANGALA BLRK12471E 2012-13 26Q Q3 3612 12/10069713 17-Jun-22 01-08-2022 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for AY 2013-14 to 2015-16 (Financial Years 2012-13 to 2015-16) in respect ... section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 3. Aggrieved

Karnataka Grameen Bank, Kumbalagodu vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 668/BANG/2022[2014-15( 26Q-Q2)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

NFAC/2011- ITA 672/Bang/2022 SHIRANGALA BLRK12471E 2012-13 26Q Q3 3612 12/10069713 17-Jun-22 01-08-2022 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for AY 2013-14 to 2015-16 (Financial Years 2012-13 to 2015-16) in respect ... section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 3. Aggrieved

Karnataka Grameen Bank, Kumbalagodu vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 667/BANG/2022[2013-14(26Q-Q4)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

NFAC/2011- ITA 672/Bang/2022 SHIRANGALA BLRK12471E 2012-13 26Q Q3 3612 12/10069713 17-Jun-22 01-08-2022 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for AY 2013-14 to 2015-16 (Financial Years 2012-13 to 2015-16) in respect ... section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 3. Aggrieved

Karnataka Grameen Bank, Kumbalagodu vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 666/BANG/2022[2013-14 (26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

NFAC/2011- ITA 672/Bang/2022 SHIRANGALA BLRK12471E 2012-13 26Q Q3 3612 12/10069713 17-Jun-22 01-08-2022 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.26Q for AY 2013-14 to 2015-16 (Financial Years 2012-13 to 2015-16) in respect ... section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 3. Aggrieved