ITAT Kolkata: TDS Disallowance Remanded, Intermediary Payments to Be Examined

Tapas Kumar Sarkar Vs CIT(A) (ITAT Kolkata) ITAT Kolkata Remands TDS Disallowance Dispute – Advertising Agency Gets Fresh Chance Before CIT(A) Assessee,  an advertising professional, appealed against CIT(A)/NFAC orders confirming disallowances u/s 40(a)(ia) for non-deduction of TDS on advertisement & incentive payments. In AY 2012-13,  AO made additions of ₹50.05 lakh (advertisement expenses) & ₹6.24 lakh (incentive payments). In AY 2013-14, ₹81.09 lakh was disallowed on similar grounds. AO held that TDS was deductible u/s 194C on payments to media & u/s 194J on incentive...