2026 (7) TMI 955

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.... Sr. DR. ORDER PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [Ld. CIT(E)] dated 25.05.2026 u/s 250 of the Income Tax Act, 1961 ("the Act" in short) arising out of the assessment order passed u/s 143(3) of the Act for Assessment Year 2023-24. 2. Brief facts of ....

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....y expenses claimed for failure to deduct tax at source on such payments. 5. Before us, ld. AR drew our attention to the table appearing in para 3.7.2 of the assessment order, wherein the AO has selected 18 employees to whom salary totaling to Rs. 49,69,081/- was paid on which no TDS was deducted nor their PAN were available. The AO observed that the salary paid to these employees was exceeding ....

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.... the orders of the lower authorities and submits that the assessee had paid salary to employees which exceeds the threshold limit of basic exemption and even the PAN of these employees were not available nor Form 16 were issued to them, therefore, the disallowance has rightly been made which deserves to be upheld. 7. Heard both the parties and perused the materials available on record. From the....