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2013 (12) TMI 1057 - AT - Income TaxDisallowance u/s 40(a)(ia) – Held that:- Assessee has filed the details of TDS and the submissions of assessee had also been sent to AO. The AO has in his Remand Report clarified that he has verified the challans in respect of TDS and has accepted that TDS was deposited before the due date of filing of the return - As one of the challans for an amount of Rs.98,676/- had not been included by AO – Even unamended provision of section 40(a)(ia) if applied would clearly show that where the tax was deductible and was so deducted during the last month of the previous year then the payment of the same should have been made before the due date specified in sub-section (1) of section 139 – Decided against Revenue. Disallowance u/s 40(a)(ia) – Held that:- The assessee had filed written submissions which was taken into consideration by CIT(A) while calling for the Remand Report – The assessee has made extra payment of TDS which was not considered by the CIT(A) – The issue was restored for fresh decision.
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