Wrong mention of TAN in TDS deposit challan – ITAT allows relief

ACIT Vs TCIL Bina Toll Road Ltd. (ITAT Delhi)

In the instant case, the assessee has obtained two TAN from the Department in its name, one is taken for office at Bina Madhya Pradesh and another one is taken at Delhi. The assessee has deducted TDS on contractual payments to its holding company under Section 194C of the Act @0.25% as per the lower deduction certificate issued under Section 197 to the holding company of the assessee company. Based on the certificate issued, the assessee has deducted TDS @ 0.25% as mandated in the certificate. However while

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