R Y Midas Metacast (P.) Ltd. v. ITO (2025) 215 ITD 305 (Ahd) (Trib.)

S. 40(a)(ia): Amounts not deductible-Deduction at source-Job work-Furnished Form 16A-Addition was deleted.[Form No 26AS]

 

Held that the assessee claimed deduction for job-work expenses and the Assessing Officer disallowed a certain amount, alleging non-deduction of TDS, but the assessee furnished Form 16A and Form 26AS evidencing TDS had been duly deducted and matched with vendor entries, addition for non-deduction of TDS was not sustainable. (AY. 2021-22)

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