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2013 (10) TMI 474 - HC - Income TaxAddition u/s 40(a)(ia) of the Income Tax - Addition of Rs. 50,48,001/- under Section 40(a)(ia) of the Act on account of non deposit of Tax Deducted at Source ('TDS') within the time prescribed under Section 200(1) of the Act – Held that:- In view of the retrospective amendment made in Section 40(a)(ia) of the Act providing for deduction in case the amount of TDS is deposited on or before the due date specified in subsection (1) of Section 139 of the Act, addition made is deleted – Decided against the Revenue.
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