https://www.taxtmi.com/caselaws?id=754591 ITAT Ahmedabad allowed the assessee's appeal regarding revision u/s 263 for non-deduction of TDS on salary and commission payments. The tribunal held that under Second Proviso to Section 40(a)(ia), when recipients offer income in their returns and pay due taxes, the assessee is deemed to have deducted taxes and is not in default. PCIT failed to consider this during proceedings. However, regarding commission disallowance, the assessee agreed to disallowance, making that amount liable to be added to income. en-us Wed, 17 Jan 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754591 ITAT Ahmedabad allowed the assessee's appeal regarding revision u/s 263 for non-deduction of TDS on salary and commission payments. The tribunal held that under Second Proviso to Section 40(a)(ia), when recipients offer income in their returns and pay due taxes, the assessee is deemed to have deducted taxes and is not in default. PCIT failed to consider this during proceedings. However, regarding commission disallowance, the assessee agreed to disallowance, making that amount liable to be added to income. Case-Laws Income Tax Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754591