ITAT Sets Aside CIT(A) Direction on TDS Recalculation, Says Original Demand Already Nullified [Read Order]
The tribunal highlighted that the High Court had already dismissed the revenue's plea, stating that determining the nature of the payment was crucial, and diverging from the AO's reasoning was flawed
By Adwaid M S - On April 23, 2025 8:29 pm - 2 mins read
The Income Tax Appellate Tribunal ( ITAT ) Delhi Bench has set aside an order by the Commissioner of Income Tax (Appeals) [CIT(A)] that directed the Assessing Officer (AO) to recalculate the Tax Deducted at Source (TDS) demand under Section 194C of the Income Tax Act, 1961. The ITAT ruled that the original demand had…
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