Chhaya Prakashani Limited Vs DCIT, Circle-11 (1), Kolkata
Case No: ITA No.1736/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
Date: 11/24/2025
Parties Involved
appellantChhaya Prakashani Limited
respondentDCIT, Circle-11 (1), Kolkata
Facts Summary
This is an appeal filed by Chhaya Prakashani Limited against the order passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 26.06.2025 for the assessment year 2018-2019. The issue is against the addition made by the AO and confirmed by the ld.CIT(A) invoking the provisions of Section 40(a)(ia) of the Act on account of short deduction of TDS. The assessee had deducted TDS @ 2% of the payment, whereas the Assessing Officer was of the view that the TDS @ 10% is liable to b…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the TDS is liable to be deducted under section 194C or section 194J of the Act.
Precedents Relied Upon
2 precedents cited in this judgement.