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
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S. 199: Deduction at source-Credit for tax deducted-Income declared on accrual basis when the software was sold-Eligible to claim TDS in the year when income was offered for tax. [S. 145]

BAE Systems Information and Electronic Systems Integration Inc. v. Add. CIT (IT) [2023] 105 ITR 18 (SN) (Delhi) (Trib)

S. 199: Deduction at source-Credit for tax deducted- Entitled for credit for tax deducted at source.[R. 37BA(2)]

Inter-Continental Hotels Group (Asia Pacific) Pte. Ltd. v. Dy. CIT (2023) 151 taxmann.com 416 / 105 ITR 39 (SN)(Delhi) (Trib)

S. 199 : Deduction at source-Credit for tax deducted-Percentage completion method-Receipt of revenue is reduced from the cost incurred-Tax deducted at source-Tax has deducted on a particular receipt the assessee should get credit even if the receipt is not directly offered for tax .[S. 4, 145]

Trikaal Mediinfotech Pvt. Ltd. v. DCIT (Mum)(Trib)

S. 194J : Deduction at source-Fees for professional or technical services-Not taxable as fees for technical services-DTAA-India-Singapore [Art. Art. 12(4)(a), (b)]

Inter-Continental Hotels Group (Asia Pacific) Pte. Ltd. v. Dy. CIT (2023) 151 taxmann.com 416/ 105 ITR 39 (SN)(Delhi) (Trib)

S. 194J : Deduction of tax at source-Fees for professional or technical services-Payments to contract teachers-Remuneration did not exceed Rs .5 lakhs-Not liable to deduct tax at source.[S.87A]

Dist. Intermediate Educational Office v. ITO (TDS) [2023] 201 ITD 74 (Hyd)(Trib.)

S. 194J : Deduction at source-Fees for professional or technical services-Educational institute-Monthly remuneration to guest faculties-Contract for service-Below taxable limit on individual basis-Not liable to deduct tax at source.[S. 201(1), 201(IA)]

Government Polytechnic Education Society v. ITO (TDS) (2023) 200 ITD 134 (Delhi) (Trib)

S. 194IA : Deduction at source-Immoveable property-Real estate-Percentage Completion method-Tax deducted by buyer at the time of execution of deed-Assessee to produce certificates to substantiate tax deducted on income offered in earlier or current year-AO is directed to carry out necessary verification-Matter remanded.[S. 145, 198,199]

Neelkanth Developers v .ADIT (2023)101 ITR 44 (SN) (Ahd) (Trib)

S. 194I : Deduction at source-Rent-TDS credit cannot be denied to assessee HUF as a consequence of wrong PAN mentioned in the sale deed mistakenly, when corresponding capital gain on relevant transaction was taxed in the assessee HUF’s name .[S.199 Rule 37BA(2)]

Anant Singhania HUF v. ITO (2023) 202 ITD 46/ 226 TTJ 430 (Mum)(Trib)

S. 194C : Deduction at source-Contractors-Common area maintenance charges-,Paid to malls-Tax deductable 2 percent under section 194C and not 10 %.[S. 194I]

Aero Club v. DCIT [2023] 200 ITD 318 (Delhi) (Trib.)

S. 194A : Deduction at source-Interest other than interest on securities-Assessee in default-The tax deducted was deposited-The assessee could not be treated as assessee in default under section 201(1)-The assessee would be liable to pay interest u/s. 201(1A) of the Act. [S. 201(1) 201(IA)]

Wayanad District Co-op. Bank Ltd. v. ITO (TDS) (2023) 200 ITD 500 (Cochin)(Trib)