https://www.taxtmi.com/highlights?id=82953 Tax deducted at source (TDS) issue related to agency services payments. Assessee demonstrated Form No. 3CD and Annexure D, showing TDS deducted u/s 194C on payments to partner firm. Commissioner of Income Tax (Appeals) [CIT(A)] examined facts, provisions, assessee's submissions, and Clause 23 of Tax Audit Report regarding payments u/s 40A(2)(b). CIT(A) passed reasoned order after considering factual information. Income Tax Appellate Tribunal (ITAT) upheld CIT(A)'s order, finding no infirmity, and dismissed revenue's appeal grounds. en-us Sat, 09 Nov 2024 08:46:40 +0530 Sat, 09 Nov 2024 08:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82953 Tax deducted at source (TDS) issue related to agency services payments. Assessee demonstrated Form No. 3CD and Annexure D, showing TDS deducted u/s 194C on payments to partner firm. Commissioner of Income Tax (Appeals) [CIT(A)] examined facts, provisions, assessee's submissions, and Clause 23 of Tax Audit Report regarding payments u/s 40A(2)(b). CIT(A) passed reasoned order after considering factual information. Income Tax Appellate Tribunal (ITAT) upheld CIT(A)'s order, finding no infirmity, and dismissed revenue's appeal grounds. Highlights Income Tax Sat, 09 Nov 2024 08:46:40 +0530 https://www.taxtmi.com/highlights?id=82953