CPC TDS Wing is not an ‘External Agency’ for CBDT Circular

ITO Vs Ajmer Vidhyut Vitran Nigam Ltd (ITAT Jaipur)

Exception 10(e) to the aforesaid CBDT Circular relates to cases where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ ED/ DRI/ SFIO/ Directorate General of GST Intelligence (DGGI). In the instant case, the assessee has filed his TDS statement on TRACES which is an IT platform managed and run by the Tax Department and thereafter, the said statement has been processed centrally by Central Processing Centre

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