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2014 (1) TMI 1263 - AT - Income TaxDeduction u/s 40(a)(ia) of the Act – The decision in ASSTT COMMISSIONER OF INCOME TAX Versus SHRI MK GURUMURTHY [2012 (6) TMI 293 - ITAT, Bangalore] followed - The assessee deducted TDS which was not paid to the account of Central Govt. within the prescribed time, however it was paid before the due date of filing the return specified in Section 139(1) of the Act - addition u/s 40(a)(ia) of the Act cannot be made if the payment of tax deducted at source has been before the due date of filing the return of income for the year under consideration - payment of TDS has been made before the due date of filing of the return u/s 139(1) of the Act – thus, the CIT(A) was fully justified in deleting the addition made by the Assessing Officer – Decided against Revenue.
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