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2013 (7) TMI 258 - AT - Income TaxNon deduction of TDS on freight charges - CIT(A) deleted the addition - Held that:- As the present assessee had, in fact, paid the TDS amounts into the accounts of the Government well before the due dates of filing of her returns of income for the assessment years under consideration, thus in conformity with the judicial views referred in ACIT v. M.G. Vishwanath Reddy [2012 (4) TMI 317 - ITAT BANGALORE] & Tube Investments of India Limited v. ACIT [2009 (9) TMI 37 - MADRAS HIGH COURT] CIT (A) was justified in deleting the additions made by the AOs u/s 40(a)(ia). In favour of assessee.
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