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2013 (11) TMI 57 - AT - Income TaxDisallowance u/s 40(a)(ia) of the Income Tax Act - Payments of the tax deducted well before filing of the ‘return’ – Held that:- No material has been produced by the Revenue to rebut the findings under challenge that TDS amount had not been deposited by the assessee before filing the ‘return’ – Reliance has been placed on the judgment of case law Alum Extrusions Limited [2009 (11) TMI 27 - SUPREME COURT] – Decided in favor of Assessee.
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