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Section 154 Rectification Set Aside as Section 40(a)(ia) TDS Issue Was Debatable: ITAT Delhi
Case Law Details
- Case Name
- Maya Buildcon Pvt. Ltd Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Maya Buildcon Pvt. Ltd Vs DCIT (ITAT Delhi)
The appeal before the ITAT Delhi arose from the order dated 19.11.2025 passed by the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Gwalior for Assessment Year 2017-18 in proceedings under Section 154 of the Income-tax Act, 1961. The assessee challenged the rectification order dated 21.03.2024 passed by the Assessing Officer and upheld by the lower appellate authority, whereby a disallowance of ₹26,56,715 under Section 40(a)(ia) was made on the ground of non-deduction of TDS on interest payments made to an NBFC. Both parties reiterated their r...
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