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2017 (4) TMI 1273 - AT - Income TaxTDS liability u/s 40(a)(ia) - scope of second proviso to Section 40(a)(ia) as been inserted by the Finance Act, 2012, w.e.f. 01.04.2013 - Held that:- In the case of Ansal Land Mark Township P. Ltd.[2015 (9) TMI 79 - DELHI HIGH COURT ] pertaining to the retrospectivity of the second proviso to section 40(a)(ia) held as provided further that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of Chapter XVII-B on any such sum but is not deemed to be an assessee in default under the first proviso to sub-section (1) of Section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income by the resident payee referred to in the said proviso. - Decided against revenue
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