DANISH,NEW DELHI vs. ACIT, CENTRAL CIRCLE-32, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Naveen Chandradanish Vs. Acit, Central Circle-32 01 Vpo Sadakpur Sinoli, New Delhi – 110002 Baraut, Baghpat, Uttar Pradesh – 250611 C/O M/S Raj Kumar & Associates L-7A (Lgf), South Extension Part-Ii, New Delhi 110049 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Grppd5106N Appellant .. Respondent

194Q of the Act and the consequent disallowance under section 40(a)(ia) of the Act for non-deduction of TDS

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record:  GST-compliant invoices;  e-Way Bills evidencing physical movement of goods;  Goods Receipt Notes confirming inward entries;  Ledger accounts in audited books;  Bank statements showing RTGS/NEFT payments;  Form 16A evidencing deduction of tax under Section 194Q

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record:  GST-compliant invoices;  e-Way Bills evidencing physical movement of goods;  Goods Receipt Notes confirming inward entries;  Ledger accounts in audited books;  Bank statements showing RTGS/NEFT payments;  Form 16A evidencing deduction of tax under Section 194Q

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record:  GST-compliant invoices;  e-Way Bills evidencing physical movement of goods;  Goods Receipt Notes confirming inward entries;  Ledger accounts in audited books;  Bank statements showing RTGS/NEFT payments;  Form 16A evidencing deduction of tax under Section 194Q

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: ➤ GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; ➤ Form 16A evidencing deduction of tax under Section 194Q

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; Form 16A evidencing deduction of tax under Section 194Q

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: ➤ GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; ➤ Form 16A evidencing deduction of tax under Section 194Q

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; Form 16A evidencing deduction of tax under Section 194Q

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: ➤ GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; ➤ Form 16A evidencing deduction of tax under Section 194Q

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; Form 16A evidencing deduction of tax under Section 194Q

VESTIGE MARKETING PVT LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; Form 16A evidencing deduction of tax under Section 194Q

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; Form 16A evidencing deduction of tax under Section 194Q

VESTIGE MARKETING PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; Form 16A evidencing deduction of tax under Section 194Q

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; Form 16A evidencing deduction of tax under Section 194Q

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

TDS Deduction → ITR Disclosure. The following records are placed on record: GST-compliant invoices; e-Way Bills evidencing physical movement of goods; Goods Receipt Notes confirming inward entries; Ledger accounts in audited books; Bank statements showing RTGS/NEFT payments; Form 16A evidencing deduction of tax under Section 194Q

JEEWAN DASS,HARYANA vs. ITO,WARD-1, RANGE 57, HISAR

Appeal is allowed

Bench: Sh. Satbeer Singh Godara

194Q of Rs. 23,443/- is not allowable as the appellant has not given details of turnover as kachcha arhatias in the return of income. 6. That the learned Commissioner of Income Tax (Appeals) has erred in upholding the disallowance of credit of TDS of Rs. 1,08,733/- as against Rs. 1,38,133/- claimed by the appellant