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2014 (5) TMI 152 - HC - Income TaxDisallowance u/s 40(a)(ia) of the Act – TDS deposited beyond time – Held that:- Following CIT v. Rajinder Kumar [2013 (7) TMI 454 - DELHI HIGH COURT] - the amendment made by the Finance Act, 2010 was curative and the amount has to be allowed as deduction, if the tax deducted is deposited on or before the last day for filing the return u/s 139(1) for the relevant AY – thus, no substantial question of law arises for consideration – Decided against Revenue.
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