DCIT Vs Pfizer Limited (ITAT Mumbai)
Case ke facts
Pfizer Limited ne year end par kuch expenses ke liye provision banayi, lekin us vaqat na to payee confirm tha na hi liability fix thi. Department ne TDS ki demand utha di.
Mudda (Issue)
Kya aise provisions par, jahan payee aur amount final nahi, TDS katega?
Faisla (Held)
ITAT ne department ki demand radd kar di. Bola ki jab tak expenditure fix na ho aur payee clear na ho, TDS obligation nahi banta.
Practical takeaway
Jab provision bana rahe ho par us waqt payee ya amount final nahi, to TDS ka tension mat lo. TDS tabhi katega jab sab final ho jaye.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-09.