![No Addition Can Be Made Solely on 26AS-Sales Mismatch Due to Double TDS Deduction by Client: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043010-no-addition-can-be-made-solely-26as-sales-mismatch-due-mismatch-due-taxscan.webp "No Addition Can Be Made Solely on 26AS-Sales Mismatch Due to Double TDS Deduction by Client: ITAT [Read Order]")
No Addition Can Be Made Solely on 26AS-Sales Mismatch Due to Double TDS Deduction by Client: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal( ITAT) held that no addition could be made solely on the basis of a mismatch between sales...
![Income Tax Dept Specifies Conditions for TDS Exemption on Purchases from IFSC Units u/s 194Q [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Income-Tax-Department-Tax-deducted-at-source-TDS-TDS-Exemption-TAXSCAN.jpg "Income Tax Dept Specifies Conditions for TDS Exemption on Purchases from IFSC Units u/s 194Q [Read Order]")
![Nature and Source of Credit Satisfactorily Explained: ITAT directs AO to delete Additions u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Nature-Source-of-Credit-Satisfactorily-Explained-ITAT-AO-taxscan.jpg "Nature and Source of Credit Satisfactorily Explained: ITAT directs AO to delete Additions u/s 68 [Read Order]")
Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]
The two member bench of the Income Tax Appellate Tribunal ( ITAT ), Delhi, has ruled that payments made to foreign firms for services rendered outside India cannot be subject to Tax Deducted at...
![Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-TDS-Tax-Deducted-at-Source-Foreign-Firms-Section-195-Income-Tax-Act-taxscan.jpg "Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]")
Interest not Leviable from Assessee for Short Payment of Tax due to Payer's Default in TDS Deduction: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that interest is not leviable from the assessee for short payment of tax due to payer's default in  Tax Deduct at Source ( TDS ). It...
![Interest not Leviable from Assessee for Short Payment of Tax due to Payers Default in TDS Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Short-payment-of-tax-due-Payers-default-TDS-deduction-TAXSCAN.jpg "Interest not Leviable from Assessee for Short Payment of Tax due to Payers Default in TDS Deduction: ITAT [Read Order]")
No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune bench ruled that Interest payment made to cooperative society does not attract Tax Deduction at Source ( TDS ) deduction under Section 194A(3)(iii)(a)...
![No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-TDS-deduction-TDS-TAXSCAN.jpg "No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]")
TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT), held that deduction of tax at source has to be made by the assessee for the payment of professional services for payment exceeding...
![TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Deduction-Income-Tax-Act-Payment-Professional-Services-Relevant-ITAT-TAXSCAN.jpg "TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]")