CYIENT LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 1250/HYD/2024[2021-22]Status: DisposedITAT Hyderabad31 Jan 2025AY 2021-22
Bench: Shri Vijay Pal Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2021-22 Cyient Limited, Vs. The Deputy Commissioner Of Income Tax, Circle 1 (1), Hyderabad. Hyderabad. Apn : Aaac14887J
For Appellant: Shri Vijay Mehta, CA and Shri KFor Respondent: Shri L.V. Bhaskara Reddy, CIT-DR
Section 133(6)Section 143(3)Section 144BSection 40Section 92C
194I of the Act, where the assessee is required to deduct TDS on the total payments made by the payee but under provisions of Section 192
only, in case payment comes under taxable net, then TDS needs to be deducted. Since the assessee claims that in many of the employees’ cases, the income does not exceed the taxable
