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Informative

12 Lakhs TDS Disallowance u/s 40(a)(ia): ITAT Remands Case to AO for Verification and Reassessment

Update / Judgement Date

29 Jan 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

The ITAT has remanded a case back to the AO for verification and reassessment regarding a significant TDS disallowance under Section AIA. The taxpayer had claimed a deduction for TDS, but the AO had initially disallowed the claim, citing discrepancies. The ITAT found that the assessment was incomplete and needed further verification. The case will be reconsidered to ensure that TDS is properly accounted for, and the taxpayer’s claim is reassessed according to the relevant provisions.