https://www.taxtmi.com/caselaws?id=762732 The ITAT Agra allowed the assessee's appeal against proceedings under sections 201(1) and 201(1A) for alleged non-compliance of TDS provisions under section 194C. The assessee produced TDS payment challans, Form 27A, and Form 16A downloaded from TRACES for Q4 FY 2016-17, demonstrating TDS was deducted and deposited for payments to PNC Infratech Ltd. Since these documents were filed for the first time before ITAT, the tribunal directed the AO to verify the documents and grant appropriate credit for TDS and interest deposited by the assessee. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762732 The ITAT Agra allowed the assessee's appeal against proceedings under sections 201(1) and 201(1A) for alleged non-compliance of TDS provisions under section 194C. The assessee produced TDS payment challans, Form 27A, and Form 16A downloaded from TRACES for Q4 FY 2016-17, demonstrating TDS was deducted and deposited for payments to PNC Infratech Ltd. Since these documents were filed for the first time before ITAT, the tribunal directed the AO to verify the documents and grant appropriate credit for TDS and interest deposited by the assessee. Case-Laws Income Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762732