TDS u/s 194A of the Income Tax Act, 1961

Last updated: 28 August 2021

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This case concerns an individual running a vehicle hire business who paid interest on loans from a Non-Banking Finance Company. The assessee appealed an order related to TDS under Section 194A of the Income Tax Act, 1961. Although the recipient had declared the interest income, the assessee failed to file the required auditor's certificate (Form 26A). The appeal was filed with a significant delay, citing the previous representative's absence from a hearing. Ultimately, the appeal was allowed for statistical purposes.

Court :
ITAT Bangalore

Brief :
This is an appeal by the assessee against the order dated 14.09.2017 of CIT(A)-7, Bengaluru, in relation to AY 2014-15.

Citation :
ITA No.358/Bang/2021

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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