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2014 (10) TMI 586 - HC - Income TaxEffect of amendment u/s 40(a)(ia) w.e.f. 1.4.2010 - TDS deducted deposited after 31.5.2005 – Contractor's payment and professional expenses made after due date - Held that:- Tribunal was rightly of the view that relying upon CIT Vs. Virgin Creations [2011 (11) TMI 348 - CALCUTTA HIGH COURT] - if payment of TDS is made before the due date of filing of the return as envisaged u/s 139(1), addition could not be made - Since the payment of balance amount of TDS has been made in the month of June, 2005, which is much before the due date for filing of the return as envisaged u/s 139(1), therefore, addition U/s 40(a)(ia) could not be made – the order of the Tribunal is upheld – Decided against revenue.
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