https://www.taxtmi.com/caselaws?id=769005 The ITAT Jaipur remanded a TDS dispute under sections 201(1)/201(1A) back to the AO for fresh consideration. The assessee bank branch claimed it had valid Forms 15G/H and 27BA to justify non-deduction of TDS on interest payments, arguing that recipients had already paid applicable taxes. The ITAT found merit in the assessee's contention that proper opportunity to present evidence was not provided. The matter was remanded for the AO to verify facts, examine submitted forms, and determine correct liability after affording due hearing. The appeal was allowed for statistical purposes. en-us Tue, 15 Apr 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769005 The ITAT Jaipur remanded a TDS dispute under sections 201(1)/201(1A) back to the AO for fresh consideration. The assessee bank branch claimed it had valid Forms 15G/H and 27BA to justify non-deduction of TDS on interest payments, arguing that recipients had already paid applicable taxes. The ITAT found merit in the assessee's contention that proper opportunity to present evidence was not provided. The matter was remanded for the AO to verify facts, examine submitted forms, and determine correct liability after affording due hearing. The appeal was allowed for statistical purposes. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769005