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2011 (4) TMI 1004 - AT - Income TaxWhether CIT(A) has erred in confirming the disallowance u/s 40(a)(ia) on the ground that the assessee has filed Form No.15J with CIT on 26.02.2009 instead of on or before 30th June, 2006 in as much the there is no failure to deduct tax at soure under section 194C since the assessee has received Form No.15-I from the sub-contractors before making payment to them - if assessee has obtained form No.15-I then it is substantial compliance of the provision of section 194C - addition deleted by holding that tax was not liable to be deducted from the payments made to sub-contractors on account of they submitting form No.15-I to the contractor and therefore, no addition u/s 40(a)(ia) could be made - appeal filed by the assessee is partly allowed
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