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2014 (4) TMI 473 - AT - Income TaxDeletion of Additions u/s 40(a)(ia) - CIT(A) deleted addition made by AO invoking provisions of section 40(a)(ia) of Act for assessee's failure to deduct tax at source in respect of payments towards contract, commission and professional fee – Held that:- Following decision of Calcutta High Court, Bangalore Bench of Tribunal in case of ACIT v. M.K. Gurumurthy [2012 (6) TMI 293 - ITAT, Bangalore] held that tax deducted at source, if it is paid on or before due date for filing return of income, will not attract disallowance u/s. 40(a)(ia) of the Act - In said case order of CIT(A) has to be upheld - Delhi High court in case of Rajinder Kumar [2013 (7) TMI 454 - DELHI HIGH COURT] dated 01.07.2013 has also taken a similar view - Order of the CIT(Appeals) does not call for any interference – Decided against Revenue.
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