State Bank of India Vs ITO (ITAT Ahmedabad)
Case ke facts
SBI par Leave Travel Concession (LTC) TDS na kaatne ka ilzaam tha. Madras High Court ke interim order ke period mein department ne TDS demand lagayi thi.
Mudda (Issue)
Kya interim court directions ke dauraan TDS deduct na karne par bank ko default maana ja sakta hai?
Faisla (Held)
ITAT ne SBI ko default nahi maana. Bola, Madras HC ke stay order ke samay TDS na kaatna galat nahi tha. Section 201 ki demand hata di.
Practical takeaway
Jab interim High Court stay mil jaye, to us dauraan ka TDS non-deduction liability nahi banega. Court order ki copy sambhal ke rakho, aur us period ka hi benefit milega.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeTDS complianceAur TDS faisle
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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: 2026-08-28.