https://www.taxtmi.com/caselaws?id=781099 ITAT MUMBAI - AT held that additions for non-deduction of TDS on year-end provisions cannot be sustained without verifying whether TDS was deducted and deposited in the succeeding year after liability crystallized. Citing precedent that year-end accounting provisions do not trigger TDS until a payee is identifiable, the bench remanded the matter to the AO to verify deduction and deposit in the following year, granting the assessee opportunity to produce evidence. Interest under section 201(1A) is limited to the date of actual tax payment. Appeal allowed for statistical purposes; other grounds decided for the assessee. en-us Fri, 07 Nov 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781099 ITAT MUMBAI - AT held that additions for non-deduction of TDS on year-end provisions cannot be sustained without verifying whether TDS was deducted and deposited in the succeeding year after liability crystallized. Citing precedent that year-end accounting provisions do not trigger TDS until a payee is identifiable, the bench remanded the matter to the AO to verify deduction and deposit in the following year, granting the assessee opportunity to produce evidence. Interest under section 201(1A) is limited to the date of actual tax payment. Appeal allowed for statistical purposes; other grounds decided for the assessee. Case-Laws Income Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781099