![TDS Disallowance u/s 40(a)(ia): ITAT Allows Rs. 23.67L Deduction, Sets Aside First Appellate Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094586-itat-weekly-round-up-itat-income-tax-income-tax-act-weekly-round-up-taxscan.webp "TDS Disallowance u/s 40(a)(ia): ITAT Allows Rs. 23.67L Deduction, Sets Aside First Appellate Order [Read Order]")
TDS Disallowance u/s 40(a)(ia): ITAT Allows Rs. 23.67L Deduction, Sets Aside First Appellate Order [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal ( ITAT ) allowed a deduction of Rs. 23,67,760 lakh under section 40(a)(ia) of Income Tax...
![Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091523-2090381-allegation-turnover-itat-hp-india-taxscan-1.webp "Advance Income from AMC Contracts not Taxable Entirely on Invoicing: ITAT grants Relief to HP India Confirming Consistent Accounting Method, allows Proportionate TDS Credit [Read Order]")
![No Disallowance u/s. 40(a)(ia) where TDS on Buyback of Shares Paid Not Claimed in P&L but Adjusted Against Reserves: ITAT upholds CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091468-no-disallowance-itat-taxscan.webp "No Disallowance u/s. 40(a)(ia) where TDS on Buyback of Shares Paid Not Claimed in P&L but Adjusted Against Reserves: ITAT upholds CIT(A) Order [Read Order]")
![Short Grant of Income Tax TDS Credit on Property Sale: ITAT Orders Refund of ₹37.88 Lakh Within One Month [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/250x150_2088267-tax-deducted-source-tds-property-taxscan.webp "Short Grant of Income Tax TDS Credit on Property Sale: ITAT Orders Refund of ₹37.88 Lakh Within One Month [Read Order]")
New Income Tax TDS Form, Requirements from April 1, 2026 with New Act, Rules Implementation: Find Checklist for Preparation Here
The Income Tax Department will roll out a new TDS (Tax Deducted at Source) form that will come into effect from April 1, 2026. The revised format is expected to improve compliance, minimize...
![Payments to foreign agents exempt from TDS as income not taxable in India: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080773-foreign-agents-exempt-tds-income-itat-taxscan.webp "Payments to foreign agents exempt from TDS as income not taxable in India: ITAT [Read Order]")
Factory Land not Exempted from TDS u/s 194IA: ITAT upholds Income Tax Demand u/s 201 and 201(1A) [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Visakhapatnam, while upholding the demand under Section 201(1) and 201(1A) of the Income Tax Act, 1961 for failing to deduct 1% TDS (Tax Deducted at...
![Factory Land not Exempted from TDS u/s 194IA: ITAT upholds Income Tax Demand u/s 201 and 201(1A) [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079262-tax-deducted-source-taxscan.webp "Factory Land not Exempted from TDS u/s 194IA: ITAT upholds Income Tax Demand u/s 201 and 201(1A) [Read Order]")
Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) directed the Assessing Officer (AO) to verify the taxpayer receipt and allow full credit where the Tax Deducted at Source (TDS) credit...
![Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]](https://images.taxscan.in/h-upload/2025/08/15/500x300_2076927-tds-form-26as-mismatch-itat-taxscan.webp "Denial of TDS Credit Due to Form 26AS Mismatch: ITAT Directs AO to Verify Taxpayer Receipt and Allow Full Credit [Read Order]")
TDS Credit Allowable to Person in Whose Hands Income is Assessable as per Rule 37BA Income Tax Rules: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) allows Tax Deducted at Source ( TDS ) credit to the person in whose hands the income is assessable under Rule 37BA of Income Tax...
![TDS Credit Allowable to Person in Whose Hands Income is Assessable as per Rule 37BA Income Tax Rules: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076396-tds-credit-tds-credit-allowable-to-person-in-whose-hands-income-taxscan.webp "TDS Credit Allowable to Person in Whose Hands Income is Assessable as per Rule 37BA Income Tax Rules: ITAT [Read Order]")