Form 15CB Filed, TDS Deposited & DTAA Followed – ITAT Deletes 201(1)/201(1A) Demand as No Default Exists

Nidra Hospitality Gujarat Pvt. Ltd. Vs ACIT (ITAT Ahmedabad)

Form 15CB Filed, TDS Deposited & DTAA Followed – ITAT Deletes 201(1)/201(1A) Demand as No Default Exists

Assessee paid commission of Rs.23,52,460/- to non-residents during AY 2017-18. AO, during regular assessment u/s 143(3), disallowed 30% of the amount u/s 40(a)(i) alleging non-deduction of TDS. On that basis, AO separately passed order u/s 201(1)/201(1A) treating Assessee as “assessee-in-default” & raised demand of Rs.3,12,210/- (tax + interest). CIT(A) upheld the order without properly considering

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