S. 40(a)(ia) : Amounts not deductible-Deduction at source-Lorry hire charges-Payment to individual not exceeding prescribed limit-Not liable to deduct tax at source-Disallowance is not justified.
Dineshbhai Bhavanbhai Bharwad v. ITO (2022) 96 ITR 429 (Ahd)(Trib)
Digest of case laws
Online digest of latest case laws
This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws S. 40(a)(ia): Amounts not deductible-Deduction at source-Shortfall of amount deducted-Not tantamount to non-deduction tion Cannot be disallowed-Recovery of shortfall with interest-disallowance not justified. [S. 194A, 201(1), 201(IA)]
M. V. A. Seetharama Raju v. Dy. CIT (2022) 97 ITR 714 (Chennai) (Trib)S. 40(a)(ia) : Amounts not deductible-Deduction at source-No permanent establishment-Service rendered for a period of 10 days to 27 days-Not liable to deduct tax at source. [S. 9(1)(vii), 40(a)(i)]
Dy. CIT v. Jagson International Ltd. (2022) 97 ITR 176 (Delhi) (Trib)S. 40(a)(ia) : Amounts not deductible-Deduction at source-Exemption granted on income as enhanced by disallowance. [S. 10A]
Agilent Technologies (International) Pvt. Ltd. v.ACIT (2022)97 ITR 326 (Delhi) (Trib)S. 40(a)(ia) : Amounts not deductible-Deduction at source-Purchase of material and online advertisement-General expenses-Matter remanded. [S. 194C]
Kamla Retail Ltd. v. Addl. CIT(2022) 212 DTR 94 / 216 TTJ 483 / 140 taxmann.com 343 (Chd)(Trib)S. 40(a)(ia) : Amounts not deductible-Deduction at source-Employees on deputation-Cost of employees-Associated enterprises-Reimbursement of expenses-Salary without deduction of tax at source-Income offered in the hands of employees-Matter remanded for verification. [S. 192, 201]
George Maljo Industries (P) Ltd. v. ITO (2022) 219 TTJ 35 (UO) / 146 taxmann.com 95 (Chennal)(Trib)S. 40(a)(ia): Amounts not deductible-Deduction at source-Deduction at lower rate-No disallowance can be made.
Roca Bathroom Products Pvt. Ltd. v. Dy. CIT (2022)100 ITR 65 (SN)(Chennai) (Trib)S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent-Mentioning of wrong section-Does not absolve assessee of liability for failure to deduct tax at source-Disallowance sustainable-Payment to contractor-Truck drivers and transport agencies-Assessee to be granted opportunity to produce Permanent Account Number details before the Assessing Officer. [S. 194C, 194 IA]
Dy. CIT v. G. N. Enterprises (2022)100 ITR 37 (SN)(Cuttack) (Trib)S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent-Wrong mentioning of section-Disallowance is justified-Truck drivers and transport agencies-Contractors-Matter remanded to produce Permanent Account Number. [S. 194C(6), 194 I]
Dy. CIT v. G. N. Enterprises (2022)100 ITR 37 (SN)(Cuttack) (Trib)S. 40(a)(ia): Amounts not deductible-Deduction at source-Transportation of goods-Finance charges-Matter remanded. [S. 194C (6), 194C(7)]
Diwakar Logistics v. ACIT (2022) 98 ITR 24 (SN)(Hyd) (Trib)