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2015 (5) TMI 357 - AT - Income TaxDisallowance u/s 40(a)(ia) - amount paid towards construction expenses - Non deduction of TDS - whether assessee is entitled to get benefit of amended provisions of section 40(a)(ia) brought by Finance Act, 2010 w.e.f. 01-04-2010 - Held that:- no disallowance can be made if after deduction of tax through the previous year, same has been paid on or before due date of filing of the return of income - Since tax deducted at source has been paid before due date of filing of return, no disallowance could be made in view of further amended provisions of section 40(a)(ia) of the Act which is applicable retrospectively w.e.f. 01-04-2005. Accordingly, CIT(A) was justified in deleting the disallowance of 8,91,500/- made by AO, same is upheld. - Decided against Revenue.
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