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2016 (2) TMI 508 - ITAT PUNEApplicability of the provisions of section 40(a)(ia) - whether the provisions of section 40(a)(ia) are attracted to the facts of the present case after the amendment introduced by the Finance Act, 2010 where the tax has not been paid by the specified date but paid before the due date of filing of return u/s.139(1) - Held that:- Since in the instant case the assessee has admittedly deposited the tax so deducted before the due date of filing of return of income u/s.139(1) of the I.T. Act, therefore, respectfully following the decision of ITO Vs. Anand Buildcon (2012 (9) TMI 987 - ITAT PUNE) and in absence of any contrary decision brought to our notice we uphold the order of the CIT(A) in deleting the disallowance. - Decided in favour of assessee
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