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2010 (6) TMI 513 - AT - Income TaxRectification of mistakes - Disallowance made by the AO u/s 40(a)(ia) in respect of the payment against which the TDS was deduced in the month of March 2005 and deposited before the due date of filing of the return - AO has allowed the deduction only to the extent of Rs..2,83,43,188/- and maintained the disallowance of the balance expenditure on the ground that only above amount is paid on the month of march and the balance of amount is paid earlier - Since in the case in hand when the assessee had deducted the tax in the last month of the previous year i.e March 2005 and deposited the same before the due date of filing of the retune u/s 139(1) then it is covered under clause “A” of section 40(a)(ia) - Regards the decision relied upon by the learned DR when the proviso to section 40(a)(ia) is not contrary to the main section/enactment then the said decision will not help the case of the revenue.
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