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2014 (7) TMI 1276 - AT - Income TaxDisallowance u/s 40(a)(ia) - expenditure on provision for commission and transportation on which the TDS was made in subsequent previous year - TDS paid on or before the due date of filing of return u/s. 139(1) - Held that:- The first proviso to 40(a)(ia) is applicable when the payment is made before the due date specified u/s 139(1) - here all payments of TDS have been made after 31-03-2009, but the TDS has been deposited before the due date specified in section 139(1) - since TDS has been made after 31-03-2009, we are of the view that the finding of the learned Commissioner of Income-tax (Appeals) on this issue is erroneous and consequently, the same stands reversed and that of the AO restored - thus this appeal of revenue stands allowed. Disallowance u/s 40(a)(ia) on account of expenditure on interest on which no TDS was deducted - Held that:- Form No. 15G/H has not been produced by the assessee before the learned Commissioner of Income-tax (Appeals) nor even before us - hence the appeal of revenue stand allowed.
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