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2016 (12) TMI 1493 - AT - Income TaxDisallowance made u/s 40(a)(ia) - No tax deducted at source on the expenditure of job work - time of depositing TDS before the due date of filing return - Held that:- From going through the judgment of Hon. Jurisdictional High Court in the case of CIT vs. Omprakash R. Chaudhary (2015 (2) TMI 150 - GUJARAT HIGH COURT ) and the appellate order of ld. CIT(A) and various other judicial pronouncements it is now settled issue that amendment u/s 40(a)(ia) of the Act, by the Finance Act, 2010 is only an amendment in continuation of earlier amendment made in 2008 with retrospective effect from 1.4.2005 and amendment in the year 2010 has been brought to cure the defect so that benefit of the extended time of depositing TDS before the due date of filing return is given to the assessee. Respectfully following the judgment above we find that facts of the assessee are squarely covered by this judgment and as observed by ld. CIT(A) in a right perspective, we do not find any reason to interfere with the order of ld. CIT(A) and uphold the same. - Decided against revenue
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