Addition u/s. 40(a)(ia) on account of non-deduction of TDS u/s. 194J

Last updated: 11 August 2021
Quick Summary
This Income Tax Appellate Tribunal case concerns an appeal by Arvind Kaushik against additions made for non-deduction of TDS on consultancy charges under Section 194J. While the assessee failed to provide evidence of TDS, the Tribunal noted that the amount in dispute was Rs. 3,98,932. Ultimately, the appeal was allowed in part, with a direction to disallow only 25% of a larger sum of Rs. 39,84,917.

Court :
ITAT Delhi

Brief :
Aggrieved by the order dated 10/01/2017 passed by the learned Commissioner of Income Tax (Appeals)-19, New Delhi ('Ld. CIT(A)') for the assessment year 2012-13, Arvind Kaushik (?the assessee?) filed this appeal.

Citation :
ITA No.1256/Del/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

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2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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