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2014 (1) TMI 1488 - HC - Income TaxDisallowance u/s 40(a)(ia) - Held that:- The TDS on various expenditure was deducted by the assessee but an amount of Rs.30,71,212/- was credited to the government account on 06/04/2006 - According to the amendment under Section 40(a)(ia) by Finance Act, 2010 with effect from 01/04/2010 - If the tax deducted is deposited by the assessee before the due date of filing the return, the same is required to be given credit in the very assessment year - Decided against Revenue.
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